Commencement information
1. The whole of this instrument	1 January 2025.	1 January 2025

Coarse grains—kind of plant
1	Barley	Hordeum vulgare
2	Canary seed	Phalaris canariensis
3	Cereal rye	Secale cereale
4	Grain sorghum	Sorghum bicolor
5	Maize	Zea mays
6	Millet	Echinochloa frumantacea, Echinochloa esculenta (synonym Echinochloa utilis), Panicum miliaceum or Setaria italica
7	Oats	Avena sativa
8	Triticale	×Triticosecale

Grain legumes—kind of plant
1	Black gram	Vigna mungo
2	Chickpeas	Cicer arietinum
3	Common beans	Phaseolus vulgaris
4	Common vetch	Vicia sativa
5	Cowpeas	Vigna unguiculata
6	Faba beans	Vicia faba
7	Field peas	Pisum sativum
8	Lentils	Lens culinaris
9	Lupins	Lupinus albus or Lupinus angustifolius
10	Mung beans	Vigna radiata
11	Peanuts	Arachis hypogaea
12	Pigeon peas	Cajanus cajan
13	Wild cowpeas	Vigna vexillata

Oilseeds—kind of plant
1	Linseed	Linum usitatissimum
2	Rape seed	Brassica napus
3	Safflower seed	Carthamus tinctorius
4	Soybean	Glycine max
5	Sunflower seed	Helianthus annuus

Pasture seeds—kind of plant
1	Arrow leaf clover	Trifolium vesiculosum
2	Balansa clover	Trifolium michelianum
3	Barrel medic	Medicago truncatula
4	Berseem clover	Trifolium alexandrinum
5	Burr medic	Medicago polymorpha
6	Disc medic	Medicago tornata (synonym Medicago italica)
7	Gama medic	Medicago rugosa
8	Kenya white clover	Trifolium semipilosum
9	Lucerne	Medicago sativa
10	Murex medic	Medicago murex
11	Persian clover	Trifolium resupinatum
12	Red clover	Trifolium pratense
13	Rose clover	Trifolium hirtum
14	Snail medic	Medicago scutellata
15	Sphere medic	Medicago sphaerocarpos
16	Strand medic	Medicago littoralis
17	Strawberry clover	Trifolium fragiferum
18	Subterranean clover	Trifolium subterraneum
19	White clover	Trifolium repens
20	Yellow serradella	Ornithopus compressus

Excluded operations—plant products
1	Almonds	The following: (a) hulling; (b) shelling
2	Apples, avocados, bananas, citrus, custard apples, mangoes, melons, nashi, papaya, passionfruit, pears, persimmons, pineapples and stone fruit	Fruit conditioning operations, including ripening
3	Chestnuts	The following: (a) removing the burr or outside casing; (b) peeling
4	Grain	The following: (a) treatment with a pesticide or another preserving agent; (b) drying or aerating
5	Logs	Debarking
6	Macadamia dried kernels	The following: (a) dehusking; (b) drying.
7	Pineapples	Removing the short leafy stem that grows from one end of a pineapple

Excluded operations—animal products
1	Farmed prawns	The following: (a) cleaning; (b) freezing
2	Whole milk	Chilling

Note: See section 9.

Queen bees

The queen bee levy and queen bee export charge are to be collected.

The levy and charge are generally payable, and returns are generally due, after the end of each quarter in a financial year. However, in certain circumstances levy payers or charge payers may be able to give an annual return and pay the levy or charge after the end of the financial year.

There are no collection agents.

There are record‑keeping obligations.

Honey

The honey levy and honey export charge are to be collected.

For honey sold to a business purchaser, or for honey exported, the levy and charge are generally payable, and returns are generally due, after the end of each quarter in a calendar year. However, in certain circumstances levy payers or charge payers may be able to give an annual return and pay the levy or charge after the end of the calendar year.

For honey sold by retail sale or used by the levy payer in the production of other goods, the levy is payable, and returns are due, after the end of each calendar year.

There are collection agent obligations on selling agents, buying agents, business purchasers or exporting agents.

There are record‑keeping obligations.

Division 2—Bees

2‑1 Obligations of levy payers or charge payers

When queen bee levy due and payable

(1) For the purposes of section 8 of the Act, for levy imposed on queen bees that are sold by the levy payer in a quarter in a financial year, this table has effect.

Queen bee levy
Item	Matter	Rule
1	When is the levy due and payable?	(a) if the quarter is the threshold quarter in the financial year or any earlier quarter in the year: (i) if the levy payer must give a return for the threshold quarter under subclause (4)—on the last day of the first calendar month after the end of the threshold quarter; or (ii) if the levy payer must give a return for the financial year under subclause (4)—on 31 August in the next financial year; or (b) if the quarter is later than the threshold quarter in the financial year: (i) if the levy payer must give a return for the later quarter under subclause (4)—on the last day of the first calendar month after the end of the later quarter; or (ii) if the levy payer must give a return for the financial year under subclause (4)—on 31 August in the next financial year
2	To whom is the levy payable?	The Commonwealth

Note 1: For the definition of threshold quarter, see subclause (3).

Note 2: For penalty for late payment, see section 9 of the Act.

When queen bee export charge due and payable

(2) For the purposes of section 8 of the Act, for charge imposed on queen bees that are exported from Australia in a quarter in a financial year, this table has effect.

Queen bee export charge
Item	Matter	Rule
1	When is the charge due and payable?	(a) if the quarter is the threshold quarter in the financial year or any earlier quarter in the year: (i) if the charge payer must give a return for the threshold quarter under subclause (4)—on the last day of the first calendar month after the end of the threshold quarter; or (ii) if the charge payer must give a return for the financial year under subclause (4)—on 31 August in the next financial year; or (b) if the quarter is later than the threshold quarter in the financial year: (i) if the charge payer must give a return for the later quarter under subclause (4)—on the last day of the first calendar month after the end of the later quarter; or (ii) if the charge payer must give a return for the financial year under subclause (4)—on 31 August in the next financial year
2	To whom is the charge payable?	The Commonwealth

Note 1: For the definition of threshold quarter, see subclause (3).

Note 2: For penalty for late payment, see section 9 of the Act.

Threshold quarter

(3) The threshold quarter in a financial year, for a person who is a levy payer or charge payer, is the first quarter in that year at the end of which the sum of the amount of levy and charge that the person is liable to pay in relation to queen bees and that year is $50 or more.

Giving quarterly or annual returns

(4) For the purposes of paragraph 59(2)(a) of the Act, for levy or charge imposed on queen bees, this table has effect.

Quarterly or annual returns
Item	Matter	Rule
1	Who must give a return for a quarter in a financial year?	The following person: (a) for queen bees sold by the levy payer in the threshold quarter in the year or in a later quarter in the year—the levy payer; (b) for queen bees exported in the threshold quarter in the year or in a later quarter in the year—the charge payer; unless the person has an exemption from giving returns for quarters in the year
2	Who must give a return for a financial year?	The levy payer or charge payer for queen bees who has an exemption from giving returns for quarters in the year
3	When must the return be given?	(a) for a return for a quarter—before the end of the first calendar month after the end of the quarter; or (b) for a return for a financial year—before the end of August in the next financial year
4	To whom must the return be given?	The Secretary
5	What is the form of the return?	The return: (a) must be in the appropriate approved form and include the information required by that form; or (b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return

Note 1: For the process for obtaining an exemption from giving quarterly returns, see clause 2‑3.

Note 2: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.

Making and keeping records

(5) For the purposes of paragraph 59(2)(b) of the Act, for levy or charge imposed on queen bees, this table has effect.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The levy payer or charge payer
2	What must the levy payer’s records cover?	The records must enable the levy payer to substantiate the amount of levy payable and paid by the levy payer on the queen bees
3	What must the charge payer’s records cover?	The records must enable the charge payer to substantiate the amount of charge payable and paid by the charge payer on the queen bees
4	For how long must the levy payer or charge payer keep the records?	Until the end of the period of 5 years beginning on the day after the end of the financial year in which the levy or charge is imposed

Note 1: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

Note 2: A person claiming a levy or charge exemption has record‑keeping obligations, see clause 2‑2.

2‑2 Obligations of persons claiming levy or charge exemption

For the purposes of paragraph 59(2)(c) of the Act, this table has effect if:

(a) queen bees are bred in Australia and in a financial year are sold by the person who is the breeder and the person considers that an exemption from levy applies; or

(b) queen bees are bred in Australia and in a financial year are exported from Australia and the person who exports the queen bees considers that an exemption from charge applies.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The person
2	What must the records cover?	The records must contain details that are relevant to working out whether the exemption applies
3	For how long must the person keep the records?	Until the end of the period of 5 years beginning on the day after the end of the financial year

Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

2‑3 Process for obtaining exemption from giving quarterly returns—levy payers or charge payers

(1) A person who:

(a) is a levy payer for levy imposed on queen bees that are sold by the levy payer in a financial year; or

(b) is a charge payer for charge imposed on queen bees that are exported in a financial year;

is not required to give returns for quarters in the year if:

(c) the person applies to the Secretary for an exemption from the requirement to give returns for quarters in the year; and

(d) the person applies before the end of the threshold quarter in the year; and

(e) the Secretary grants the exemption under section 10.

(2) The person may apply only if the person reasonably believes that the sum of the amount of levy and charge that the person will pay, or will be likely to pay, in relation to queen bees and the financial year will be less than $2,000.

Note: For rules about the form of applications, granting exemptions and revoking exemptions, see section 10.

2‑4 Application provisions

(1) This Division applies in relation to levy imposed by clause 2‑1 of Schedule 1 to the Primary Industries (Excise) Levies Regulations 2024 on queen bees only if the rate of the levy on queen bees is greater than nil.

(2) This Division applies in relation to charge imposed by clause 2‑1 of Schedule 1 to the Primary Industries (Customs) Charges Regulations 2024 on queen bees only if the rate of the charge on queen bees is greater than nil.

Division 3—Honey

3‑1 Obligations of levy payers or charge payers

When honey levy due and payable

(1) For the purposes of section 8 of the Act, for:

(a) levy imposed on honey that is sold by the levy payer in a quarter in a calendar year (other than by retail sale); or

(b) levy imposed on honey that is sold by the levy payer by retail sale in a calendar year; or

this table has effect.

Honey levy
Item	Matter	Rule
1	For honey sold to a business purchaser (whether directly or through a selling agent or buying agent or both), when is the levy due and payable?	(a) if the liable collection agent must give a return for the quarter under subclause 3‑2(3)—on the last day of the first calendar month after the end of the quarter; or (b) if the liable collection agent must give a return for the calendar year under subclause 3‑2(3)—on the last day of February in the next calendar year
2	For honey sold by retail sale, when is the levy due and payable?	On the last day of February in the next calendar year
3	For honey used by the levy payer in the production of other goods, when is the levy due and payable?	On the last day of February in the next calendar year
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 3‑2.

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.

When honey export charge due and payable

(2) For the purposes of section 8 of the Act, for charge imposed on honey that is exported from Australia in a quarter in a calendar year, this table has effect.

Honey export charge
Item	Matter	Rule
1	For honey exported through an exporting agent, when is the charge due and payable?	(a) if that agent must give a return for the quarter under subclause 3‑2(3)—on the last day of the first calendar month after the end of the quarter; or (b) if that agent must give a return for the calendar year under subclause 3‑2(3)—on the last day of February in the next calendar year
2	For honey exported other than through an exporting agent, when is the charge due and payable?	(a) if the charge payer must give a return for the quarter under subclause (3)—on the last day of the first calendar month after the end of the quarter; or (b) if the charge payer must give a return for the calendar year under subclause (3)—on the last day of February in the next calendar year
3	To whom is the charge payable?	The Commonwealth

Note 1: For item 1, the exporting agent is liable to pay an amount, on behalf of the charge payer, equal to the charge: see clause 3‑2.

If the agent pays that amount, the charge payer’s liability to pay the charge 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 charge payer or money payable by the agent to the charge payer, or to recover amounts from the charge payer, up to the amount of the charge.

Note 2: For penalty for late payment, see section 9 of the Act.

Giving quarterly or annual returns

(3) For the purposes of paragraph 59(2)(a) of the Act, for levy or charge imposed on honey, this table has effect.

Quarterly or annual returns
Item	Matter	Rule
1	Who must give a return for a quarter in a calendar year?	For honey exported in the quarter other than through an exporting agent—the charge payer, unless the charge payer has an exemption from giving returns for quarters in the year
2	Who must give a return for a calendar year?	The following person: (a) for honey sold by the levy payer by retail sale in the year—the levy payer; (b) for honey used by the levy payer in the year in the production of other goods—the levy payer; (c) the charge payer for honey who has an exemption from giving returns for quarters in the year
3	When must the return be given?	(a) for a return for a quarter—before the end of the first calendar month after the end of the quarter; or (b) for a return for a calendar year—before the end of February in the next calendar year
4	To whom must the return be given?	The Secretary
5	What is the form of the return?	The return: (a) must be in the appropriate approved form and include the information required by that form; or (b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return

Note 1: For the process for obtaining an exemption from giving quarterly returns, see clause 3‑4.

Note 2: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.

Making and keeping records

(4) For the purposes of paragraph 59(2)(b) of the Act, for levy or charge imposed on honey, this table has effect.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The levy payer or charge payer
2	What must the levy payer’s records cover?	The records must: (a) if a collection agent is liable to pay an equivalent amount on behalf of the levy payer—contain details of the transaction involving that agent (including that agent’s contact details); or (b) otherwise—enable the levy payer to substantiate the amount of levy payable and paid by the levy payer on the honey
3	What must the charge payer’s records cover?	The records must: (a) if an exporting agent is liable to pay an equivalent amount on behalf of the charge payer—contain details of the transaction involving that agent (including that agent’s contact details); or (b) otherwise—enable the charge payer to substantiate the amount of charge payable and paid by the charge payer on the honey
4	For how long must the levy payer or charge payer keep the records?	Until the end of the period of 5 years beginning on the day after the end of the calendar year in which the levy or charge is imposed

Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

3‑2 Obligations of collection agents

(1) This clause sets out obligations that are imposed on a person if:

(a) levy is imposed on honey that is sold by the levy payer in a quarter in a calendar year to a business purchaser (whether directly or through a selling agent or buying agent or both) (the sale case); or

(b) charge is imposed on honey that is exported in a quarter in a calendar year through an exporting agent (the export case).

Payment of equivalent amounts

(2) For the purposes of subsection 10(1) of the Act, this table has effect.

Payment of equivalent amounts
Item	Matter	Rule
1	Who is liable to pay an amount (the equivalent amount), on behalf of the levy payer or charge payer, equal to the amount of the levy or charge due for payment in relation to the honey?	The following person: (a) the liable collection agent in the sale case; (b) the exporting agent in the export case
2	When is the equivalent amount due and payable?	(a) if the person must give a return for the quarter under subclause (3)—on the last day of the first calendar month after the end of the quarter; or (b) if the person must give a return for the calendar year under subclause (3)—on the last day of February in the next calendar year
3	To whom is the equivalent amount payable?	The Commonwealth

Note 1: The definition of liable collection agent in section 5 of this instrument identifies a single person as the liable collection agent.

Note 2: For penalty for late payment, see section 11 of the Act.

Giving quarterly or annual returns

(3) For the purposes of paragraph 59(2)(a) of the Act, this table has effect.

Quarterly or annual returns
Item	Matter	Rule
1	Who must give a return for the quarter?	The following person: (a) the liable collection agent in the sale case; (b) the exporting agent in the export case; unless the person has an exemption from giving returns for quarters in the calendar year
2	Who must give a return for the calendar year?	The following person: (a) the liable collection agent in the sale case if the person has an exemption from giving returns for quarters in the year; (b) the exporting agent in the export case if the person has an exemption from giving returns for quarters in the year
3	When must the return be given?	(a) for a return for a quarter—before the end of the first calendar month after the end of the quarter; or (b) for a return for a calendar year—before the end of February in the next calendar year
4	To whom must the return be given?	The Secretary
5	What is the form of the return?	The return: (a) must be in the appropriate approved form and include the information required by that form; or (b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return

Note 1: For the process for obtaining an exemption from giving quarterly returns, see clause 3‑5.

Note 2: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.

Making and keeping records

(4) For the purposes of paragraph 59(2)(b) of the Act, this table has effect.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The following person: (a) the liable collection agent in the sale case; (b) the exporting agent in the export case
2	What must the records cover?	The records must enable the person to substantiate the equivalent amount payable and paid by the person in relation to the honey
3	For how long must the person keep the records?	Until the end of the period of 5 years beginning on the day after the end of the calendar year in which the honey is sold or exported

Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

3‑3 Obligations of persons claiming levy or charge exemption

For the purposes of paragraph 59(2)(c) of the Act, this table has effect if honey is produced in Australia by a bee of the species Apis mellifera and one of the following applies:

(a) in a calendar year the honey is sold by the person who owns the honey immediately before the sale and the person considers that an exemption from levy applies;

(b) in a calendar year the honey is used in Australia in the production of other goods by the person who owns the honey immediately before the honey begins to be so used and the person considers that an exemption from levy applies;

(c) in a calendar year the honey is exported from Australia and the person who exports the honey considers that an exemption from charge applies.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The person
2	What must the records cover?	The records must contain details that are relevant to working out whether the exemption applies
3	For how long must the person keep the records?	Until the end of the period of 5 years beginning on the day after the end of the calendar year

Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

3‑4 Process for obtaining exemption from giving quarterly returns—charge payers

(1) A person who is a charge payer for charge imposed on honey that is exported in a calendar year other than through an exporting agent is not required to give returns for quarters in the year if:

(a) the person applies to the Secretary for an exemption from the requirement to give returns for quarters in the year; and

(b) the person applies before the end of the first quarter in the year in which such charge is imposed; and

(2) The person may apply only if the person reasonably believes that the total amount of charge that the person will pay, or will be likely to pay, in relation to honey and the calendar year will be less than $4,000.

Note: For rules about the form of applications, granting exemptions and revoking exemptions, see section 10.

3‑5 Process for obtaining exemption from giving quarterly returns—collection agents

(1) For the purposes of subclause 3‑2(3), a person is not required to give returns for quarters in the calendar year if:

(a) the person applies to the Secretary for an exemption from the requirement to give returns for quarters in the year; and

(b) the person applies before the end of the first quarter in the year in which levy or charge is imposed on honey where the person is liable to pay an equivalent amount; and

(2) The person may apply only if the person reasonably believes that the total equivalent amount that the person will pay, or will be likely to pay, in relation to honey and the calendar year will be less than $4,000.

Note: For rules about the form of applications, granting exemptions and revoking exemptions, see section 10.

Part 1‑2—Chickens and eggs

Division 4—Introduction

4‑1 Simplified outline of this Part

Laying chickens

The laying chicken levy is to be collected.

The levy is generally payable, and returns are generally due, after the end of each calendar month.

There are no collection agents.

There are record‑keeping obligations.

Eggs

The egg levy is to be collected.

The levy is payable, and returns are due, after the end of each calendar month.

There are collection agent obligations on persons who carry on operations in Australia through selling laying chickens.

There are record‑keeping obligations.

Meat chickens

The meat chicken levy is to be collected.

The levy is generally payable, and returns are generally due, after the end of each calendar month.

There are no collection agents.

There are record‑keeping obligations.

Division 5—Laying chickens and eggs

Subdivision 5‑A—Laying chickens

5‑1 Obligations of levy payers

When laying chicken levy due and payable

(1) For the purposes of section 8 of the Act, for levy imposed by clause 5‑1 of Schedule 1 to the Primary Industries (Excise) Levies Regulations 2024 on laying chickens that are hatched in a calendar month in a financial year at a hatchery in Australia, this table has effect.

Laying chicken levy
Item	Matter	Rule
1	When is the levy due and payable?	(a) if the calendar month is the threshold calendar month in the financial year or any earlier calendar month in the year—on the last day of the second calendar month after the threshold calendar month; or (b) if the calendar month is later than the threshold calendar month in the financial year—on the last day of the second calendar month after the later calendar month
2	To whom is the levy payable?	The Commonwealth

Note: For penalty for late payment, see section 9 of the Act.

(2) The threshold calendar month in a financial year, in relation to a hatchery and laying chickens, is the first calendar month in that year at the end of which the total number of laying chickens that are hatched at the hatchery in that year is 1,060 or more.

(3) Laying chickens covered by subclause 5‑2(2) of Schedule 1 to the Primary Industries (Excise) Levies Regulations 2024 are not counted for the purposes of subclause (2) of this clause.

Giving monthly returns

(4) For the purposes of paragraph 59(2)(a) of the Act, for levy imposed by clause 5‑1 of Schedule 1 to the Primary Industries (Excise) Levies Regulations 2024 on laying chickens, this table has effect.

Monthly returns
Item	Matter	Rule
1	Who must give a return for a calendar month in a financial year?	For laying chickens hatched in the threshold calendar month in the year or in a later calendar month in the year—the levy payer
2	When must the return be given?	(a) for the threshold calendar month in the year—before the end of the second calendar month after the threshold calendar month; or (b) for a later calendar month in the year—before the end of the second calendar month after the later calendar month
3	To whom must the return be given?	The Secretary
4	What is the form of the return?	The return: (a) must be in the appropriate approved form and include the information required by that form; or (b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return

Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.

Making and keeping records

(5) For the purposes of paragraph 59(2)(b) of the Act, for levy imposed by clause 5‑1 of Schedule 1 to the Primary Industries (Excise) Levies Regulations 2024 on laying chickens, this table has effect.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The levy payer
2	What must the records cover?	The records must enable the levy payer to substantiate the amount of levy payable and paid by the levy payer on the laying chickens
3	For how long must the levy payer keep the records?	Until the end of the period of 5 years beginning on the day after the end of the financial year in which the levy is imposed

Note 1: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

Note 2: A person claiming a levy exemption has record‑keeping obligations, see clause 5‑2 of this Schedule.

5‑2 Obligations of persons claiming levy exemption

For the purposes of paragraph 59(2)(c) of the Act, this table has effect if laying chickens are hatched in a financial year at a hatchery in Australia and the proprietor of the hatchery considers that an exemption from levy applies under clause 5‑2 of Schedule 1 to the Primary Industries (Excise) Levies Regulations 2024.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The proprietor
2	What must the records cover?	The records must contain details that are relevant to working out whether the exemption applies
3	For how long must the proprietor keep the records?	Until the end of the period of 5 years beginning on the day after the end of the financial year

Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

Subdivision 5‑B—Eggs

5‑3 Obligations of levy payers

When egg levy due and payable

(1) For the purposes of section 8 of the Act, for:

(a) levy imposed by clause 5‑6 of Schedule 1 to the Primary Industries (Excise) Levies Regulations 2024 on laying chickens that are purchased by the levy payer in a calendar month in a financial year; or

(b) levy imposed by clause 5‑6 of Schedule 1 to the Primary Industries (Excise) Levies Regulations 2024 on laying chickens that are released from a hatchery into a commercial egg production facility in a calendar month in a financial year;

this table has effect.

Egg levy
Item	Matter	Rule
1	For laying chickens purchased, when is the levy due and payable?	On the last day of the next calendar month
2	For laying chickens released from a hatchery into a commercial egg production facility, when is the levy due and payable?	On the last day of the next calendar month
3	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 5‑4 of this Schedule.

Note 2: For when laying chickens are purchased, see clause 5‑6 of this Schedule.

Note 3: For penalty for late payment, see section 9 of the Act.

Giving monthly returns

(2) For the purposes of paragraph 59(2)(a) of the Act, for levy imposed by clause 5‑6 of Schedule 1 to the Primary Industries (Excise) Levies Regulations 2024 on laying chickens, this table has effect.

Monthly returns
Item	Matter	Rule
1	Who must give a return for a calendar month in a financial year?	For laying chickens that are released from a hatchery into a commercial egg production facility in the month—the levy payer
2	When must the return be given?	Before the end of the next calendar month
3	To whom must the return be given?	The Secretary
4	What is the form of the return?	The return: (a) must be in the appropriate approved form and include the information required by that form; or (b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return

Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.

Making and keeping records

(3) For the purposes of paragraph 59(2)(b) of the Act, for levy imposed by clause 5‑6 of Schedule 1 to the Primary Industries (Excise) Levies Regulations 2024 on laying chickens, this table has effect.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The levy payer
2	What must the records cover?	The records must: (a) if a collection agent is liable to pay an equivalent amount on behalf of the levy payer—contain details of the transaction involving that agent (including that agent’s contact details); or (b) otherwise—enable the levy payer to substantiate the amount of levy payable and paid by the levy payer on the laying chickens
3	For how long must the levy payer keep the records?	Until the end of the period of 5 years beginning on the day after the end of the financial year in which the levy is imposed

Note 1: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

Note 2: A person claiming a levy exemption has record‑keeping obligations, see clause 5‑5 of this Schedule.

5‑4 Obligations of collection agents

(1) This clause sets out obligations that are imposed on a person if:

(a) levy is imposed by clause 5‑6 of Schedule 1 to the Primary Industries (Excise) Levies Regulations 2024 on laying chickens; and

(b) the laying chickens are purchased by the levy payer in a calendar month in a financial year from the proprietor of a hatchery in Australia.

Note: For when laying chickens are purchased, see clause 5‑6 of this Schedule.

Payment of equivalent amounts

(2) For the purposes of subsection 10(1) of the Act, this table has effect.

Payment of equivalent amounts
Item	Matter	Rule
1	Who is liable to pay an amount (the equivalent amount), on behalf of the levy payer, equal to the amount of the levy due for payment in relation to the laying chickens?	The proprietor of the hatchery
2	When is the equivalent amount due and payable?	On the last day of the next calendar month
3	To whom is the equivalent amount payable?	The Commonwealth

Note: For penalty for late payment, see section 11 of the Act.

Giving monthly returns

(3) For the purposes of paragraph 59(2)(a) of the Act, this table has effect.

Monthly returns
Item	Matter	Rule
1	Who must give a return for the calendar month?	The proprietor of the hatchery
2	When must the return be given?	Before the end of the next calendar month
3	To whom must the return be given?	The Secretary
4	What is the form of the return?	The return: (a) must be in the appropriate approved form and include the information required by that form; or (b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return

Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.

Making and keeping records

(4) For the purposes of paragraph 59(2)(b) of the Act, this table has effect.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The proprietor of the hatchery
2	What must the records cover?	The records must enable the proprietor to substantiate the equivalent amount payable and paid by the proprietor in relation to the laying chickens
3	For how long must the proprietor keep the records?	Until the end of the period of 5 years beginning on the day after the end of the financial year in which the laying chickens are purchased

Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

5‑5 Obligations of persons claiming levy exemption

For the purposes of paragraph 59(2)(c) of the Act, this table has effect if:

(a) laying chickens are purchased by a person in a financial year from the proprietor of a hatchery in Australia for use in the commercial production of eggs and the person considers that an exemption from levy applies under clause 5‑7 of Schedule 1 to the Primary Industries (Excise) Levies Regulations 2024; or

(b) laying chickens are released from a hatchery into a commercial egg production facility in Australia in a financial year for keeping for use in the commercial production of eggs and the person keeping the chickens considers that an exemption from levy applies under clause 5‑7 of that Schedule.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The person
2	What must the records cover?	The records must contain details that are relevant to working out whether the exemption applies
3	For how long must the person keep the records?	Until the end of the period of 5 years beginning on the day after the end of the financial year

Note 1: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

Note 2: For when laying chickens are purchased, see clause 5‑6 of this Schedule.

5‑6 When are laying chickens purchased?

For the purpose of this Subdivision, laying chickens are taken to be purchased when the first payment for the laying chickens is made, whether the payment represents the whole, or a part, of the purchase price for the laying chickens.

Division 6—Meat chickens

6‑1 Obligations of levy payers

When meat chicken levy due and payable

(1) For the purposes of section 8 of the Act, for levy imposed on meat chickens that are hatched in a calendar month in a financial year at a hatchery in Australia, this table has effect.

Meat chicken levy
Item	Matter	Rule
1	When is the levy due and payable?	(a) if the calendar month is the threshold calendar month in the financial year or any earlier calendar month in the year—on the last day of the second calendar month after the threshold calendar month; or (b) if the calendar month is later than the threshold calendar month in the financial year—on the last day of the second calendar month after the later calendar month
2	To whom is the levy payable?	The Commonwealth

Note: For penalty for late payment, see section 9 of the Act.

(2) The threshold calendar month in a financial year, in relation to a hatchery and meat chickens, is the first calendar month in that year at the end of which the total number of meat chickens that are hatched at the hatchery in that year is 20,000 or more.

(3) Meat chickens covered by subclause 6‑2(2) of Schedule 1 to the Primary Industries (Excise) Levies Regulations 2024 are not counted for the purposes of subclause (2) of this clause.

Giving monthly returns

(4) For the purposes of paragraph 59(2)(a) of the Act, for levy imposed on meat chickens, this table has effect.

Monthly returns
Item	Matter	Rule
1	Who must give a return for a calendar month in a financial year?	For meat chickens hatched in the threshold calendar month in the year or in a later calendar month in the year—the levy payer
2	When must the return be given?	(a) for the threshold calendar month in the year—before the end of the second calendar month after the threshold calendar month; or (b) for a later calendar month in the year—before the end of the second calendar month after the later calendar month
3	To whom must the return be given?	The Secretary
4	What is the form of the return?	The return: (a) must be in the appropriate approved form and include the information required by that form; or (b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return

Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.

Making and keeping records

(5) For the purposes of paragraph 59(2)(b) of the Act, for levy imposed on meat chickens, this table has effect.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The levy payer
2	What must the records cover?	The records must enable the levy payer to substantiate the amount of levy payable and paid by the levy payer on the meat chickens
3	For how long must the levy payer keep the records?	Until the end of the period of 5 years beginning on the day after the end of the financial year in which the levy is imposed

Note 1: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

Note 2: A person claiming a levy exemption has record‑keeping obligations, see clause 6‑2.

6‑2 Obligations of persons claiming levy exemption

For the purposes of paragraph 59(2)(c) of the Act, this table has effect if meat chickens are hatched in a financial year at a hatchery in Australia and the proprietor of the hatchery considers that an exemption from levy applies.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The proprietor
2	What must the records cover?	The records must contain details that are relevant to working out whether the exemption applies
3	For how long must the proprietor keep the records?	Until the end of the period of 5 years beginning on the day after the end of the financial year

Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

Part 1‑3—Livestock

Division 7—Introduction

7‑1 Simplified outline of this Part

Buffaloes

The buffalo slaughter levy and buffalo export charge are to be collected.

The levy and charge are payable, and returns are due, after the end of each calendar month.

There are collection agent obligations on proprietors of abattoirs and exporting agents.

There are record‑keeping obligations.

Cattle

The cattle slaughter levy, the cattle transaction levy, the cattle exporter charge and 2 cattle owner charges are to be collected.

The levies and charges are generally payable, and returns are generally due, after the end of each calendar month. For some cattle transactions, the cattle transaction levy is payable, and returns are due, after the end of each financial year.

There are collection agent obligations on selling agents, buying agents, business purchasers, proprietors of abattoirs or exporting agents.

There are record‑keeping obligations.

Deer

The deer slaughter levy is to be collected.

The levy is payable, and returns are due, after the end of each calendar month.

There are collection agent obligations on proprietors of abattoirs.

There are record‑keeping obligations.

Goats

The goat slaughter levy, the goat transaction levy, the goat exporter charge and 2 goat owner charges are to be collected.

The levies and charges are generally payable, and returns are generally due, after the end of each calendar month. For some goat transactions, the goat transaction levy is payable, and returns are due, after the end of each financial year.

There are collection agent obligations on selling agents, buying agents, business purchasers, proprietors of abattoirs or exporting agents.

There are record‑keeping obligations.

Horses

The horse slaughter levy, thoroughbred horse levy and horse biosecurity response levy are to be collected.

The horse slaughter levy is payable, and returns are due, after the end of each calendar month. There are collection agent obligations on proprietors of abattoirs.

The thoroughbred horse levy on a mare is payable after the end of each period of 3 months beginning on 1 March, 1 June, 1 September or 1 December. The thoroughbred horse levy on a stallion is payable after the end of each period of 12 months beginning on 1 March.

The horse biosecurity response levy is payable, and returns are due, after the end of each calendar month. There are no collection agents.

There are record‑keeping obligations.

Pigs

The pig slaughter levy is to be collected.

The levy is payable, and returns are due, after the end of each calendar month.

There are collection agent obligations on proprietors of abattoirs.

There are record‑keeping obligations.

Sheep and lambs

The sheep and lambs slaughter levy, the sheep and lambs transaction levy, the sheep and lambs exporter charge and 2 sheep and lambs owner charges are to be collected.

The levies and charges are generally payable, and returns are generally due, after the end of each calendar month. For some sheep and lambs transactions, the sheep and lambs transaction levy is payable, and returns are due, after the end of each financial year.

There are collection agent obligations on selling agents, buying agents, business purchasers, proprietors of abattoirs or exporting agents.

There are record‑keeping obligations.

Division 8—Buffaloes

Subdivision 8‑A—Buffalo slaughter levy

8‑1 Obligations of levy payers

When buffalo slaughter levy due and payable

(1) For the purposes of section 8 of the Act, for levy imposed on the slaughter of buffaloes in a calendar month, this table has effect.

Buffalo slaughter levy
Item	Matter	Rule
1	When is the levy due and payable?	On the last day of the next calendar month
2	To whom is the levy payable?	The Commonwealth

Note 1: The levy payer is the person who owns the buffaloes at the time of the slaughter.

If the levy payer is the proprietor of the abattoir, the proprietor needs to pay levy.

If another person is the levy payer, the proprietor of the abattoir (as a collection agent) is liable to pay an amount, on behalf of the levy payer, equal to the levy: see clause 8‑2.

If the proprietor pays that amount, the levy payer’s liability to pay the levy is discharged under section 10 of the Act. That section allows the proprietor to deduct amounts from money received by the proprietor on behalf of the levy payer or money payable by the proprietor 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.

Giving monthly returns

(2) For the purposes of paragraph 59(2)(a) of the Act, for levy imposed on the slaughter of buffaloes, this table has effect.

Monthly returns
Item	Matter	Rule
1	Who must give a return for a calendar month?	For buffaloes slaughtered in the month where the levy payer is the proprietor of the abattoir—the levy payer
2	When must the return be given?	Before the end of the next calendar month
3	To whom must the return be given?	The Secretary
4	What is the form of the return?	The return: (a) must be in the appropriate approved form and include the information required by that form; or (b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return

Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.

Making and keeping records

(3) For the purposes of paragraph 59(2)(b) of the Act, for levy imposed on the slaughter of buffaloes, this table has effect.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The levy payer
2	What must the records cover?	The records must: (a) if a collection agent is liable to pay an equivalent amount on behalf of the levy payer—contain details of the transaction involving that agent (including that agent’s contact details); or (b) otherwise—enable the levy payer to substantiate the amount of levy payable and paid by the levy payer in relation to the buffaloes
3	For how long must the levy payer keep the records?	Until the end of the period of 5 years beginning on the day after the end of the financial year in which the levy is imposed

Note 1: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

Note 2: A person claiming a levy exemption has record‑keeping obligations, see clause 8‑3.

8‑2 Obligations of collection agents

(1) This clause sets out obligations that are imposed on a person if:

(a) levy is imposed on the slaughter of buffaloes; and

(b) the buffaloes are slaughtered at an abattoir in a calendar month; and

Payment of equivalent amounts

(2) For the purposes of subsection 10(1) of the Act, this table has effect.

Payment of equivalent amounts
Item	Matter	Rule
1	Who is liable to pay an amount (the equivalent amount), on behalf of the levy payer, equal to the amount of the levy due for payment in relation to the buffaloes?	The proprietor of the abattoir
2	When is the equivalent amount due and payable?	On the last day of the next calendar month
3	To whom is the equivalent amount payable?	The Commonwealth

Note: For penalty for late payment, see section 11 of the Act.

Giving monthly returns

(3) For the purposes of paragraph 59(2)(a) of the Act, this table has effect.

Monthly returns
Item	Matter	Rule
1	Who must give a return for the calendar month?	The proprietor of the abattoir
2	When must the return be given?	Before the end of the next calendar month
3	To whom must the return be given?	The Secretary
4	What is the form of the return?	The return: (a) must be in the appropriate approved form and include the information required by that form; or (b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return

Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.

Making and keeping records

(4) For the purposes of paragraph 59(2)(b) of the Act, this table has effect.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The proprietor of the abattoir
2	What must the records cover?	The records must enable the proprietor to substantiate the equivalent amount payable and paid by the proprietor in relation to the buffaloes
3	For how long must the proprietor keep the records?	Until the end of the period of 5 years beginning on the day after the end of the financial year in which the buffaloes are slaughtered

Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

8‑3 Obligations of persons claiming levy exemption

For the purposes of paragraph 59(2)(c) of the Act, this table has effect if:

(a) buffaloes are slaughtered in Australia in a financial year at an abattoir for human consumption; and

(b) the person who owns the buffaloes at the time of the slaughter considers that an exemption from levy applies under clause 8‑2 of Schedule 1 to the Primary Industries (Excise) Levies Regulations 2024.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The person
2	What must the records cover?	The records must contain details that are relevant to working out whether the exemption applies
3	For how long must the person keep the records?	Until the end of the period of 5 years beginning on the day after the end of the financial year

Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

Subdivision 8‑B—Buffalo export charge

8‑4 Obligations of charge payers

When buffalo export charge due and payable

(1) For the purposes of section 8 of the Act, for charge imposed on buffaloes that are exported from Australia in a calendar month, this table has effect.

Buffalo export charge
Item	Matter	Rule
1	For buffaloes exported through an exporting agent, when is the charge due and payable?	On the last day of the next calendar month
2	For buffaloes exported other than through an exporting agent, when is the charge due and payable?	On the last day of the next calendar month
3	To whom is the charge payable?	The Commonwealth

Note 1: For item 1, the exporting agent is liable to pay an amount, on behalf of the charge payer, equal to the charge: see clause 8‑5.

Note 2: For penalty for late payment, see section 9 of the Act.

Giving monthly returns

(2) For the purposes of paragraph 59(2)(a) of the Act, for charge imposed on buffaloes that are exported from Australia, this table has effect.

Monthly returns
Item	Matter	Rule
1	Who must give a return for a calendar month?	For buffaloes exported in the month other than through an exporting agent—the charge payer
2	When must the return be given?	Before the end of the next calendar month
3	To whom must the return be given?	The Secretary
4	What is the form of the return?	The return: (a) must be in the appropriate approved form and include the information required by that form; or (b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return

Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.

Making and keeping records

(3) For the purposes of paragraph 59(2)(b) of the Act, for charge imposed on buffaloes that are exported from Australia, this table has effect.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The charge payer
2	What must the records cover?	The records must: (a) if the buffaloes are exported through an exporting agent—contain details of the transaction involving that agent (including that agent’s contact details); or (b) otherwise—enable the charge payer to substantiate the amount of charge payable and paid by the charge payer on the buffaloes
3	For how long must the charge payer keep the records?	Until the end of the period of 5 years beginning on the day after the end of the financial year in which the charge is imposed

Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

8‑5 Obligations of collection agents

(1) This clause sets out obligations that are imposed on an exporting agent if:

(a) charge is imposed on buffaloes that are exported from Australia; and

(b) the buffaloes are exported in a calendar month through the exporting agent.

Payment of equivalent amounts

(2) For the purposes of subsection 10(1) of the Act, this table has effect.

Payment of equivalent amount
Item	Matter	Rule
1	Who is liable to pay an amount (the equivalent amount), on behalf of the charge payer, equal to the amount of the charge due for payment in relation to the buffaloes?	The exporting agent
2	When is the equivalent amount due and payable?	On the last day of the next calendar month
3	To whom is the equivalent amount payable?	The Commonwealth

Note: For penalty for late payment, see section 11 of the Act.

Giving monthly returns

(3) For the purposes of paragraph 59(2)(a) of the Act, this table has effect.

Monthly returns
Item	Matter	Rule
1	Who must give a return for the calendar month?	The exporting agent
2	When must the return be given?	Before the end of the next calendar month
3	To whom must the return be given?	The Secretary
4	What is the form of the return?	The return: (a) must be in the appropriate approved form and include the information required by that form; or (b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return

Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.

Making and keeping records

(4) For the purposes of paragraph 59(2)(b) of the Act, this table has effect.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The exporting agent
2	What must the records cover?	The records must enable the exporting agent to substantiate the equivalent amount payable and paid by that agent in relation to the buffaloes
3	For how long must the exporting agent keep the records?	Until the end of the period of 5 years beginning on the day after the end of the financial year in which the buffaloes are exported

Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

Division 9—Cattle

Subdivision 9‑A—Cattle slaughter levy

9‑1 Obligations of levy payers

When cattle slaughter levy due and payable

(1) For the purposes of section 8 of the Act, for levy imposed by clause 9‑1 of Schedule 1 to the Primary Industries (Excise) Levies Regulations 2024 on the slaughter of cattle, this table has effect.

Cattle slaughter levy
Item	Matter	Rule
1	For cattle slaughtered in a calendar month, when is the levy due and payable?	On the last day of the next calendar month
2	To whom is the levy payable?	The Commonwealth

Note 1: The levy payer is:

(a) if the hot carcase weight of the carcases is determined by the proprietor of the abattoir—the person who owns the carcases immediately after that hot carcase weight is determined; or

(b) otherwise—the person who owns the carcases immediately after the slaughter.

If the levy payer is the proprietor of the abattoir, the proprietor needs to pay levy.

If another person is the levy payer, the proprietor of the abattoir (as a collection agent) is liable to pay an amount, on behalf of the levy payer, equal to the levy: see clause 9‑2 of this Schedule.

Note 2: For penalty for late payment, see section 9 of the Act.

Giving monthly returns

(2) For the purposes of paragraph 59(2)(a) of the Act, for levy imposed by clause 9‑1 of Schedule 1 to the Primary Industries (Excise) Levies Regulations 2024 on the slaughter of cattle, this table has effect.

Monthly returns
Item	Matter	Rule
1	Who must give a return for a calendar month?	For cattle slaughtered in the month where the levy payer is the proprietor of the abattoir—the levy payer
2	When must the return be given?	Before the end of the next calendar month
3	To whom must the return be given?	The Secretary
4	What is the form of the return?	The return: (a) must be in the appropriate approved form and include the information required by that form; or (b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return

Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.

Making and keeping records

(3) For the purposes of paragraph 59(2)(b) of the Act, for levy imposed by clause 9‑1 of Schedule 1 to the Primary Industries (Excise) Levies Regulations 2024 on the slaughter of cattle, this table has effect.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The levy payer
2	What must the records cover?	The records must: (a) if a collection agent is liable to pay an equivalent amount on behalf of the levy payer—contain details of the transaction involving that agent (including that agent’s contact details); or (b) otherwise—enable the levy payer to substantiate the amount of levy payable and paid by the levy payer in relation to the cattle
3	For how long must the levy payer keep the records?	Until the end of the period of 5 years beginning on the day after the end of the financial year in which the levy is imposed

Note 1: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

Note 2: A person claiming a levy exemption has record‑keeping obligations, see clause 9‑3 of this Schedule.

9‑2 Obligations of collection agents

(1) This clause sets out obligations that are imposed on a person if:

(a) levy is imposed by clause 9‑1 of Schedule 1 to the Primary Industries (Excise) Levies Regulations 2024 on the slaughter of cattle; and

(b) the cattle are slaughtered at an abattoir in a calendar month; and

Payment of equivalent amounts

(2) For the purposes of subsection 10(1) of the Act, this table has effect.

Payment of equivalent amounts
Item	Matter	Rule
1	Who is liable to pay an amount (the equivalent amount), on behalf of the levy payer, equal to the amount of the levy due for payment in relation to the cattle?	The proprietor of the abattoir
2	When is the equivalent amount due and payable?	On the last day of the next calendar month
3	To whom is the equivalent amount payable?	The Commonwealth

Note: For penalty for late payment, see section 11 of the Act.

Giving monthly returns

(3) For the purposes of paragraph 59(2)(a) of the Act, this table has effect.

Monthly returns
Item	Matter	Rule
1	Who must give a return for the calendar month?	The proprietor of the abattoir
2	When must the return be given?	Before the end of the next calendar month
3	To whom must the return be given?	The Secretary
4	What is the form of the return?	The return: (a) must be in the appropriate approved form and include the information required by that form; or (b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return

Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.

Making and keeping records

(4) For the purposes of paragraph 59(2)(b) of the Act, this table has effect.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The proprietor of the abattoir
2	What must the records cover?	The records must enable the proprietor to substantiate the equivalent amount payable and paid by the proprietor in relation to the cattle
3	For how long must the proprietor keep the records?	Until the end of the period of 5 years beginning on the day after the end of the financial year in which the cattle are slaughtered

Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

9‑3 Obligations of persons claiming levy exemption

For the purposes of paragraph 59(2)(c) of the Act, this table has effect if:

(a) cattle are slaughtered in Australia in a financial year at an abattoir for human consumption; and

(b) the following person considers that an exemption from levy applies under clause 9‑2 of Schedule 1 to the Primary Industries (Excise) Levies Regulations 2024:

(i) if the hot carcase weight of the carcases is determined by the proprietor of the abattoir—the person who owns the carcases immediately after that hot carcase weight is determined;

(ii) otherwise—the person who owns the carcases immediately after the slaughter.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The person
2	What must the records cover?	The records must contain details that are relevant to working out whether the exemption applies
3	For how long must the person keep the records?	Until the end of the period of 5 years beginning on the day after the end of the financial year

Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

Subdivision 9‑B—Cattle transaction levy

9‑4 Obligations of levy payers

When cattle transaction levy due and payable

(1) For the purposes of section 8 of the Act, for:

(a) levy imposed by subclause 9‑6(1) of Schedule 1 to the Primary Industries (Excise) Levies Regulations 2024 on each transaction entered into by which the ownership of cattle is transferred in a calendar month from one person to another; or

(b) levy imposed by subclause 9‑6(2), (3) or (4) of Schedule 1 to the Primary Industries (Excise) Levies Regulations 2024 on the slaughter in Australia at an abattoir of cattle in a calendar month;

this table has effect.

Cattle transaction levy
Item	Matter	Rule
1	For cattle sold by the levy payer to a business purchaser (whether directly or through a selling agent or buying agent or both), other than a sale of cattle from one cattle producer to another cattle producer, when is the levy due and payable?	On the last day of the second calendar month after the calendar month in which the transfer of ownership of the cattle occurred
2	For cattle slaughtered at an abattoir where the levy payer is not the proprietor of the abattoir, when is the levy due and payable?	On the last day of the second calendar month after the calendar month in which the slaughter of the cattle occurred
3	For a transaction entered into by which the ownership of cattle is transferred from one person to another and the transaction: (a) is not a sale of the cattle; or (b) is a sale of the cattle to a person who is not a business purchaser; or (c) is a sale of the cattle from one cattle producer to another cattle producer; when is the levy due and payable?	On 31 October in the next financial year after the financial year in which the transfer of ownership of the cattle occurred
4	For cattle slaughtered at an abattoir where the levy payer is the proprietor of the abattoir, when is the levy due and payable?	On the last day of the second calendar month after the calendar month in which the slaughter of the cattle occurred
5	To whom is the levy payable?	The Commonwealth

Note 1: For items 1 and 2, a collection agent is liable to pay an amount, on behalf of the levy payer, equal to the levy: see clause 9‑5 of this Schedule.

Note 2: For item 2, the proprietor of the abattoir is the collection agent.

Note 3: For penalty for late payment, see section 9 of the Act.

Giving monthly or annual returns

(2) For the purposes of paragraph 59(2)(a) of the Act, for levy imposed by clause 9‑6 of Schedule 1 to the Primary Industries (Excise) Levies Regulations 2024 in relation to cattle, this table has effect.

Monthly or annual returns
Item	Matter	Rule
1	Who must give a return for a calendar month?	For cattle slaughtered in the month where the levy payer is the proprietor of the abattoir—the levy payer
2	Who must give a return for a financial year?	For a transaction entered into by which the ownership of cattle is transferred from one person to another in the year and the transaction: (a) is not a sale of the cattle; or (b) is a sale of the cattle to a person who is not a business purchaser; or (c) is a sale of the cattle from one cattle producer to another cattle producer; the levy payer
3	When must the return be given?	(a) for a return for a calendar month—before the end of the second calendar month after the calendar month; or (b) for a return for a financial year—before the end of October in the next financial year
4	To whom must the return be given?	The Secretary
5	What is the form of the return?	The return: (a) must be in the appropriate approved form and include the information required by that form; or (b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return

Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.

Making and keeping records

(3) For the purposes of paragraph 59(2)(b) of the Act, for levy imposed by clause 9‑6 of Schedule 1 to the Primary Industries (Excise) Levies Regulations 2024 in relation to cattle, this table has effect.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The levy payer
2	What must the records cover?	The records must: (a) if a collection agent is liable to pay an equivalent amount on behalf of the levy payer—contain details of the transaction involving that agent (including that agent’s contact details); or (b) otherwise—enable the levy payer to substantiate the amount of levy payable and paid by the levy payer in relation to the cattle
3	For how long must the levy payer keep the records?	Until the end of the period of 5 years beginning on the day after the end of the financial year in which the levy is imposed

Note 1: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

Note 2: A person claiming a levy exemption has record‑keeping obligations, see clause 9‑6 of this Schedule.

9‑5 Obligations of collection agents

(1) This clause sets out obligations that are imposed on a person if levy is imposed by clause 9‑6 of Schedule 1 to the Primary Industries (Excise) Levies Regulations 2024 on:

(a) a transaction entered into by which the ownership of cattle is transferred in a calendar month because of a sale of the cattle by the levy payer to a business purchaser (whether directly or through a selling agent or buying agent or both) (the sale case); or

(b) the slaughter of cattle in a calendar month at an abattoir where the levy payer is not the proprietor of the abattoir (the slaughter case).

Paragraph (a) does not apply to a sale of cattle from one cattle producer to another cattle producer.

Payment of equivalent amounts

(2) For the purposes of subsection 10(1) of the Act, this table has effect.

Payment of equivalent amounts
Item	Matter	Rule
1	Who is liable to pay an amount (the equivalent amount), on behalf of the levy payer, equal to the amount of the levy due for payment in relation to the cattle?	The following person: (a) the liable collection agent in the sale case; (b) the proprietor of the abattoir in the slaughter case
2	When is the equivalent amount due and payable?	On the last day of the second calendar month after the calendar month
3	To whom is the equivalent amount payable?	The Commonwealth

Note: For penalty for late payment, see section 11 of the Act.

Giving monthly returns

(3) For the purposes of paragraph 59(2)(a) of the Act, this table has effect.

Monthly returns
Item	Matter	Rule
1	Who must give a return for the calendar month?	The following person: (a) the liable collection agent in the sale case; (b) the proprietor of the abattoir in the slaughter case
2	When must the return be given?	Before the end of the second calendar month after the calendar month
3	To whom must the return be given?	The Secretary
4	What is the form of the return?	The return: (a) must be in the appropriate approved form and include the information required by that form; or (b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return

Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.

Making and keeping records

(4) For the purposes of paragraph 59(2)(b) of the Act, this table has effect.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The following person: (a) the liable collection agent in the sale case; (b) the proprietor of the abattoir in the slaughter case
2	What must the records cover?	The records must enable the person to substantiate the equivalent amount payable and paid by the person in relation to the cattle
3	For how long must the person keep the records?	Until the end of the period of 5 years beginning on the day after the end of the financial year in which the ownership of the cattle is transferred or the cattle are slaughtered

Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

9‑6 Obligations of persons claiming levy exemption

For the purposes of paragraph 59(2)(c) of the Act, this table has effect if one of the following applies:

(a) a transaction is entered into by which the ownership of cattle is transferred from one person to another in a financial year and the person who owns the cattle immediately before the transaction is entered into considers that an exemption from levy applies under clause 9‑7 of Schedule 1 to the Primary Industries (Excise) Levies Regulations 2024;

(b) cattle are slaughtered in Australia at an abattoir in a financial year, where the cattle have been delivered to the abattoir other than because of a sale to the proprietor of the abattoir, and the person who owns the cattle immediately before the delivery considers that such an exemption from levy applies;

(c) cattle are slaughtered in Australia at an abattoir in a financial year, where the cattle were purchased by the proprietor of the abattoir and held by that proprietor for a period of more than 60 days after the day of the purchase and before the day of the slaughter, and the proprietor of the abattoir considers that such an exemption from levy applies;

(d) cattle are slaughtered in Australia at an abattoir in a financial year in any other circumstances and the person who owns the cattle at the time of the slaughter considers that such an exemption from levy applies.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The person who considers that the exemption applies
2	What must the records cover?	The records must contain details that are relevant to working out whether the exemption applies
3	For how long must the person keep the records?	Until the end of the period of 5 years beginning on the day after the end of the financial year

Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

Subdivision 9‑C—Cattle exporter charge

9‑7 Obligations of charge payers

When cattle exporter charge due and payable

(1) For the purposes of section 8 of the Act, for charge imposed by clause 9‑1 of Schedule 1 to the Primary Industries (Customs) Charges Regulations 2024 on cattle that are exported from Australia, this table has effect.

Cattle exporter charge
Item	Matter	Rule
1	For cattle exported in a calendar month through an exporting agent, when is the charge due and payable?	On the last day of the next calendar month
2	For cattle exported in a calendar month other than through an exporting agent, when is the charge due and payable?	On the last day of the next calendar month
3	To whom is the charge payable?	The Commonwealth

Note 1: For item 1, the exporting agent is liable to pay an amount, on behalf of the charge payer, equal to the charge: see clause 9‑8 of this Schedule.

Note 2: For penalty for late payment, see section 9 of the Act.

Giving monthly returns

(2) For the purposes of paragraph 59(2)(a) of the Act, for charge imposed by clause 9‑1 of Schedule 1 to the Primary Industries (Customs) Charges Regulations 2024 on cattle that are exported from Australia, this table has effect.

Monthly returns
Item	Matter	Rule
1	Who must give a return for a calendar month?	For cattle exported in the month other than through an exporting agent—the charge payer
2	When must the return be given?	Before the end of the next calendar month
3	To whom must the return be given?	The Secretary
4	What is the form of the return?	The return: (a) must be in the appropriate approved form and include the information required by that form; or (b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return

Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.

Making and keeping records

(3) For the purposes of paragraph 59(2)(b) of the Act, for charge imposed by clause 9‑1 of Schedule 1 to the Primary Industries (Customs) Charges Regulations 2024 on cattle that are exported from Australia, this table has effect.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The charge payer
2	What must the records cover?	The records must: (a) if the cattle are exported through an exporting agent—contain details of the transaction involving that agent (including that agent’s contact details); or (b) otherwise—enable the charge payer to substantiate the amount of charge payable and paid by the charge payer on the cattle
3	For how long must the charge payer keep the records?	Until the end of the period of 5 years beginning on the day after the end of the financial year in which the charge is imposed

Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

9‑8 Obligations of collection agents

(1) This clause sets out obligations that are imposed on an exporting agent if:

(a) charge is imposed by clause 9‑1 of Schedule 1 to the Primary Industries (Customs) Charges Regulations 2024 on cattle that are exported from Australia; and

(b) the cattle are exported in a calendar month through the exporting agent.

Payment of equivalent amounts

(2) For the purposes of subsection 10(1) of the Act, this table has effect.

Payment of equivalent amount
Item	Matter	Rule
1	Who is liable to pay an amount (the equivalent amount), on behalf of the charge payer, equal to the amount of the charge due for payment in relation to the cattle?	The exporting agent
2	When is the equivalent amount due and payable?	On the last day of the next calendar month
3	To whom is the equivalent amount payable?	The Commonwealth

Note: For penalty for late payment, see section 11 of the Act.

Giving monthly returns

(3) For the purposes of paragraph 59(2)(a) of the Act, this table has effect.

Monthly returns
Item	Matter	Rule
1	Who must give a return for the calendar month?	The exporting agent
2	When must the return be given?	Before the end of the next calendar month
3	To whom must the return be given?	The Secretary
4	What is the form of the return?	The return: (a) must be in the appropriate approved form and include the information required by that form; or (b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return

Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.

Making and keeping records

(4) For the purposes of paragraph 59(2)(b) of the Act, this table has effect.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The exporting agent
2	What must the records cover?	The records must enable the exporting agent to substantiate the equivalent amount payable and paid by that agent in relation to the cattle
3	For how long must the exporting agent keep the records?	Until the end of the period of 5 years beginning on the day after the end of the financial year in which the cattle are exported

Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

Subdivision 9‑D—Cattle owner charge

9‑9 Obligations of charge payers

When cattle owner charge due and payable

(1) For the purposes of section 8 of the Act, for charge imposed by subclause 9‑5(1) or (2) of Schedule 1 to the Primary Industries (Customs) Charges Regulations 2024 on cattle that are exported from Australia, this table has effect.

Cattle owner charge
Item	Matter	Rule
1	For cattle exported in a calendar month through an exporting agent, when is the charge due and payable?	On the last day of the next calendar month
2	For cattle exported in a calendar month other than through an exporting agent, when is the charge due and payable?	On the last day of the next calendar month
3	To whom is the charge payable?	The Commonwealth

Note 1: For item 1, the exporting agent is liable to pay an amount, on behalf of the charge payer, equal to the charge: see clause 9‑10 of this Schedule.

Note 2: For penalty for late payment, see section 9 of the Act.

Giving monthly returns

(2) For the purposes of paragraph 59(2)(a) of the Act, for charge imposed by subclause 9‑5(1) or (2) of Schedule 1 to the Primary Industries (Customs) Charges Regulations 2024 on cattle that are exported from Australia, this table has effect.

Monthly returns
Item	Matter	Rule
1	Who must give a return for a calendar month?	For cattle exported in the month other than through an exporting agent—the charge payer
2	When must the return be given?	Before the end of the next calendar month
3	To whom must the return be given?	The Secretary
4	What is the form of the return?	The return: (a) must be in the appropriate approved form and include the information required by that form; or (b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return

Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.

Making and keeping records

(3) For the purposes of paragraph 59(2)(b) of the Act, for charge imposed by subclause 9‑5(1) or (2) of Schedule 1 to the Primary Industries (Customs) Charges Regulations 2024 on cattle that are exported from Australia, this table has effect.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The charge payer
2	What must the records cover?	The records must: (a) if the cattle are exported through an exporting agent—contain details of the transaction involving that agent (including that agent’s contact details); or (b) otherwise—enable the charge payer to substantiate the amount of charge payable and paid by the charge payer on the cattle
3	For how long must the charge payer keep the records?	Until the end of the period of 5 years beginning on the day after the end of the financial year in which the charge is imposed

Note 1: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

Note 2: A person claiming a charge exemption has record‑keeping obligations, see clause 9‑11 of this Schedule.

9‑10 Obligations of collection agents

(1) This clause sets out obligations that are imposed on an exporting agent if:

(a) charge is imposed by subclause 9‑5(1) or (2) of Schedule 1 to the Primary Industries (Customs) Charges Regulations 2024 on cattle that are exported from Australia; and

(b) the cattle are exported in a calendar month through the exporting agent.

Payment of equivalent amounts

(2) For the purposes of subsection 10(1) of the Act, this table has effect.

Payment of equivalent amount
Item	Matter	Rule
1	Who is liable to pay an amount (the equivalent amount), on behalf of the charge payer, equal to the amount of the charge due for payment in relation to the cattle?	The exporting agent
2	When is the equivalent amount due and payable?	On the last day of the next calendar month
3	To whom is the equivalent amount payable?	The Commonwealth

Note: For penalty for late payment, see section 11 of the Act.

Giving monthly returns

(3) For the purposes of paragraph 59(2)(a) of the Act, this table has effect.

Monthly returns
Item	Matter	Rule
1	Who must give a return for the calendar month?	The exporting agent
2	When must the return be given?	Before the end of the next calendar month
3	To whom must the return be given?	The Secretary
4	What is the form of the return?	The return: (a) must be in the appropriate approved form and include the information required by that form; or (b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return

Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.

Making and keeping records

(4) For the purposes of paragraph 59(2)(b) of the Act, this table has effect.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The exporting agent
2	What must the records cover?	The records must enable the exporting agent to substantiate the equivalent amount payable and paid by that agent in relation to the cattle
3	For how long must the exporting agent keep the records?	Until the end of the period of 5 years beginning on the day after the end of the financial year in which the cattle are exported

Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

9‑11 Obligations of persons claiming charge exemption

For the purposes of paragraph 59(2)(c) of the Act, this table has effect if:

(a) cattle are exported from Australia in a financial year; and

(b) the person who owns the cattle immediately before they are loaded on the ship or aircraft in which they are exported considers that an exemption from charge applies under clause 9‑6 of Schedule 1 to the Primary Industries (Customs) Charges Regulations 2024.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The person
2	What must the records cover?	The records must contain details that are relevant to working out whether the exemption applies
3	For how long must the person keep the records?	Until the end of the period of 5 years beginning on the day after the end of the financial year

Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

Division 10—Deer

10‑1 Obligations of levy payers

When deer slaughter levy due and payable

(1) For the purposes of section 8 of the Act, for levy imposed on the slaughter of deer in a calendar month, this table has effect.

Deer slaughter levy
Item	Matter	Rule
1	When is the levy due and payable?	On the last day of the next calendar month
2	To whom is the levy payable?	The Commonwealth

Note 1: The levy payer is the person who owns the deer at the time of the slaughter.

If the levy payer is the proprietor of the abattoir, the proprietor needs to pay levy.

If another person is the levy payer, the proprietor of the abattoir (as a collection agent) is liable to pay an amount, on behalf of the levy payer, equal to the levy: see clause 10‑2.

Note 2: For penalty for late payment, see section 9 of the Act.

Giving monthly returns

(2) For the purposes of paragraph 59(2)(a) of the Act, for levy imposed on the slaughter of deer, this table has effect.

Monthly returns
Item	Matter	Rule
1	Who must give a return for a calendar month?	For deer slaughtered in the month where the levy payer is the proprietor of the abattoir—the levy payer
2	When must the return be given?	Before the end of the next calendar month
3	To whom must the return be given?	The Secretary
4	What is the form of the return?	The return: (a) must be in the appropriate approved form and include the information required by that form; or (b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return

Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.

Making and keeping records

(3) For the purposes of paragraph 59(2)(b) of the Act, for levy imposed on the slaughter of deer, this table has effect.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The levy payer
2	What must the records cover?	The records must: (a) if a collection agent is liable to pay an equivalent amount on behalf of the levy payer—contain details of the transaction involving that agent (including that agent’s contact details); or (b) otherwise—enable the levy payer to substantiate the amount of levy payable and paid by the levy payer in relation to the deer
3	For how long must the levy payer keep the records?	Until the end of the period of 5 years beginning on the day after the end of the financial year in which the levy is imposed

Note 1: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

Note 2: A person claiming a levy exemption has record‑keeping obligations, see clause 10‑3.

10‑2 Obligations of collection agents

(1) This clause sets out obligations that are imposed on a person if:

(a) levy is imposed on the slaughter of deer; and

(b) the deer are slaughtered at an abattoir in a calendar month; and

Payment of equivalent amounts

(2) For the purposes of subsection 10(1) of the Act, this table has effect.

Payment of equivalent amounts
Item	Matter	Rule
1	Who is liable to pay an amount (the equivalent amount), on behalf of the levy payer, equal to the amount of the levy due for payment in relation to the deer?	The proprietor of the abattoir
2	When is the equivalent amount due and payable?	On the last day of the next calendar month
3	To whom is the equivalent amount payable?	The Commonwealth

Note: For penalty for late payment, see section 11 of the Act.

Giving monthly returns

(3) For the purposes of paragraph 59(2)(a) of the Act, this table has effect.

Monthly returns
Item	Matter	Rule
1	Who must give a return for the calendar month?	The proprietor of the abattoir
2	When must the return be given?	Before the end of the next calendar month
3	To whom must the return be given?	The Secretary
4	What is the form of the return?	The return: (a) must be in the appropriate approved form and include the information required by that form; or (b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return

Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.

Making and keeping records

(4) For the purposes of paragraph 59(2)(b) of the Act, this table has effect.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The proprietor of the abattoir
2	What must the records cover?	The records must enable the proprietor to substantiate the equivalent amount payable and paid by the proprietor in relation to the deer
3	For how long must the proprietor keep the records?	Until the end of the period of 5 years beginning on the day after the end of the financial year in which the deer are slaughtered

Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

10‑3 Obligations of persons claiming levy exemption

For the purposes of paragraph 59(2)(c) of the Act, this table has effect if:

(a) deer are slaughtered in Australia in a financial year at an abattoir for human consumption; and

(b) the person who owns the deer at the time of the slaughter considers that an exemption from levy applies under clause 10‑2 of Schedule 1 to the Primary Industries (Excise) Levies Regulations 2024.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The person
2	What must the records cover?	The records must contain details that are relevant to working out whether the exemption applies
3	For how long must the person keep the records?	Until the end of the period of 5 years beginning on the day after the end of the financial year

Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

Division 11—Goats

Subdivision 11‑A—Goat slaughter levy

11‑1 Obligations of levy payers

When goat slaughter levy due and payable

(1) For the purposes of section 8 of the Act, for levy imposed by clause 11‑1 of Schedule 1 to the Primary Industries (Excise) Levies Regulations 2024 on the slaughter of goats, this table has effect.

Goat slaughter levy
Item	Matter	Rule
1	For goats slaughtered in a calendar month, when is the levy due and payable?	On the last day of the next calendar month
2	To whom is the levy payable?	The Commonwealth

Note 1: The levy payer is:

(a) if the hot carcase weight of the carcases is determined by the proprietor of the abattoir—the person who owns the carcases immediately after that hot carcase weight is determined; or

(b) otherwise—the person who owns the carcases immediately after the slaughter.

If the levy payer is the proprietor of the abattoir, the proprietor needs to pay levy.

If another person is the levy payer, the proprietor of the abattoir (as a collection agent) is liable to pay an amount, on behalf of the levy payer, equal to the levy: see clause 11‑2 of this Schedule.

Note 2: For penalty for late payment, see section 9 of the Act.

Giving monthly returns

(2) For the purposes of paragraph 59(2)(a) of the Act, for levy imposed by clause 11‑1 of Schedule 1 to the Primary Industries (Excise) Levies Regulations 2024 on the slaughter of goats, this table has effect.

Monthly returns
Item	Matter	Rule
1	Who must give a return for a calendar month?	For goats slaughtered in the month where the levy payer is the proprietor of the abattoir—the levy payer
2	When must the return be given?	Before the end of the next calendar month
3	To whom must the return be given?	The Secretary
4	What is the form of the return?	The return: (a) must be in the appropriate approved form and include the information required by that form; or (b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return

Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.

Making and keeping records

(3) For the purposes of paragraph 59(2)(b) of the Act, for levy imposed by clause 11‑1 of Schedule 1 to the Primary Industries (Excise) Levies Regulations 2024 on the slaughter of goats, this table has effect.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The levy payer
2	What must the records cover?	The records must: (a) if a collection agent is liable to pay an equivalent amount on behalf of the levy payer—contain details of the transaction involving that agent (including that agent’s contact details); or (b) otherwise—enable the levy payer to substantiate the amount of levy payable and paid by the levy payer in relation to the goats
3	For how long must the levy payer keep the records?	Until the end of the period of 5 years beginning on the day after the end of the financial year in which the levy is imposed

Note 1: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

Note 2: A person claiming a levy exemption has record‑keeping obligations, see clause 11‑3 of this Schedule.

11‑2 Obligations of collection agents

(1) This clause sets out obligations that are imposed on a person if:

(a) levy is imposed by clause 11‑1 of Schedule 1 to the Primary Industries (Excise) Levies Regulations 2024 on the slaughter of goats; and

(b) the goats are slaughtered at an abattoir in a calendar month; and

Payment of equivalent amounts

(2) For the purposes of subsection 10(1) of the Act, this table has effect.

Payment of equivalent amounts
Item	Matter	Rule
1	Who is liable to pay an amount (the equivalent amount), on behalf of the levy payer, equal to the amount of the levy due for payment in relation to the goats?	The proprietor of the abattoir
2	When is the equivalent amount due and payable?	On the last day of the next calendar month
3	To whom is the equivalent amount payable?	The Commonwealth

Note: For penalty for late payment, see section 11 of the Act.

Giving monthly returns

(3) For the purposes of paragraph 59(2)(a) of the Act, this table has effect.

Monthly returns
Item	Matter	Rule
1	Who must give a return for the calendar month?	The proprietor of the abattoir
2	When must the return be given?	Before the end of the next calendar month
3	To whom must the return be given?	The Secretary
4	What is the form of the return?	The return: (a) must be in the appropriate approved form and include the information required by that form; or (b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return

Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.

Making and keeping records

(4) For the purposes of paragraph 59(2)(b) of the Act, this table has effect.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The proprietor of the abattoir
2	What must the records cover?	The records must enable the proprietor to substantiate the equivalent amount payable and paid by the proprietor in relation to the goats
3	For how long must the proprietor keep the records?	Until the end of the period of 5 years beginning on the day after the end of the financial year in which the goats are slaughtered

Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

11‑3 Obligations of persons claiming levy exemption

For the purposes of paragraph 59(2)(c) of the Act, this table has effect if

(a) goats are slaughtered in Australia in a financial year at an abattoir for human consumption; and

(b) the following person considers that an exemption from levy applies under clause 11‑2 of Schedule 1 to the Primary Industries (Excise) Levies Regulations 2024:

(i) if the hot carcase weight of the carcases is determined by the proprietor of the abattoir—the person who owns the carcases immediately after that hot carcase weight is determined;

(ii) otherwise—the person who owns the carcases immediately after the slaughter.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The person
2	What must the records cover?	The records must contain details that are relevant to working out whether the exemption applies
3	For how long must the person keep the records?	Until the end of the period of 5 years beginning on the day after the end of the financial year

Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

Subdivision 11‑B—Goat transaction levy

11‑4 Obligations of levy payers

When goat transaction levy due and payable

(1) For the purposes of section 8 of the Act, for:

(a) levy imposed by subclause 11‑6(1) of Schedule 1 to the Primary Industries (Excise) Levies Regulations 2024 on each transaction entered into by which the ownership of goats is transferred in a calendar month from one person to another; or

(b) levy imposed by subclause 11‑6(2), (3) or (4) of Schedule 1 to the Primary Industries (Excise) Levies Regulations 2024 on the slaughter in Australia at an abattoir of goats in a calendar month;

this table has effect.

Goat transaction levy
Item	Matter	Rule
1	For goats sold by the levy payer to a business purchaser (whether directly or through a selling agent or buying agent or both), other than a sale of goats from one goat producer to another goat producer, when is the levy due and payable?	On the last day of the second calendar month after the calendar month in which the transfer of ownership of the goats occurred
2	For goats slaughtered at an abattoir where the levy payer is not the proprietor of the abattoir, when is the levy due and payable?	On the last day of the second calendar month after the calendar month in which the slaughter of the goats occurred
3	For a transaction entered into by which the ownership of goats is transferred from one person to another and the transaction: (a) is not a sale of the goats; or (b) is a sale of the goats to a person who is not a business purchaser; or (c) is a sale of the goats from one goat producer to another goat producer; when is the levy due and payable?	On 31 October in the next financial year after the financial year in which the transfer of ownership of the goats occurred
4	For goats slaughtered at an abattoir where the levy payer is the proprietor of the abattoir, when is the levy due and payable?	On the last day of the second calendar month after the calendar month in which the slaughter of the goats occurred
5	To whom is the levy payable?	The Commonwealth

Note 1: For items 1 and 2, a collection agent is liable to pay an amount, on behalf of the levy payer, equal to the levy: see clause 11‑5 of this Schedule.

Note 2: For item 2, the proprietor of the abattoir is the collection agent.

Note 3: For penalty for late payment, see section 9 of the Act.

Giving monthly or annual returns

(2) For the purposes of paragraph 59(2)(a) of the Act, for levy imposed by clause 11‑6 of Schedule 1 to the Primary Industries (Excise) Levies Regulations 2024 in relation to goats, this table has effect.

Monthly or annual returns
Item	Matter	Rule
1	Who must give a return for a calendar month?	For goats slaughtered in the month where the levy payer is the proprietor of the abattoir—the levy payer
2	Who must give a return for a financial year?	For a transaction entered into by which the ownership of goats is transferred from one person to another in the year and the transaction: (a) is not a sale of the goats; or (b) is a sale of the goats to a person who is not a business purchaser; or (c) is a sale of the goats from one goat producer to another goat producer; the levy payer
3	When must the return be given?	(a) for a return for a calendar month—before the end of the second calendar month after the calendar month; or (b) for a return for a financial year—before the end of October in the next financial year
4	To whom must the return be given?	The Secretary
5	What is the form of the return?	The return: (a) must be in the appropriate approved form and include the information required by that form; or (b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return

Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.

Making and keeping records

(3) For the purposes of paragraph 59(2)(b) of the Act, for levy imposed by clause 11‑6 of Schedule 1 to the Primary Industries (Excise) Levies Regulations 2024 in relation to goats, this table has effect.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The levy payer
2	What must the records cover?	The records must: (a) if a collection agent is liable to pay an equivalent amount on behalf of the levy payer—contain details of the transaction involving that agent (including that agent’s contact details); or (b) otherwise—enable the levy payer to substantiate the amount of levy payable and paid by the levy payer in relation to the goats
3	For how long must the levy payer keep the records?	Until the end of the period of 5 years beginning on the day after the end of the financial year in which the levy is imposed

Note 1: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

Note 2: A person claiming a levy exemption has record‑keeping obligations, see clause 11‑6 of this Schedule.

11‑5 Obligations of collection agents

(1) This clause sets out obligations that are imposed on a person if levy is imposed by clause 11‑6 of Schedule 1 to the Primary Industries (Excise) Levies Regulations 2024 on:

(a) a transaction entered into by which the ownership of goats is transferred in a calendar month because of a sale of the goats by the levy payer to a business purchaser (whether directly or through a selling agent or buying agent or both) (the sale case); or

(b) the slaughter of goats in a calendar month at an abattoir where the levy payer is not the proprietor of the abattoir (the slaughter case).

Paragraph (a) does not apply to a sale of goats from one goat producer to another goat producer.

Payment of equivalent amounts

(2) For the purposes of subsection 10(1) of the Act, this table has effect.

Payment of equivalent amounts
Item	Matter	Rule
1	Who is liable to pay an amount (the equivalent amount), on behalf of the levy payer, equal to the amount of the levy due for payment in relation to the goats?	The following person: (a) the liable collection agent in the sale case; (b) the proprietor of the abattoir in the slaughter case
2	When is the equivalent amount due and payable?	On the last day of the second calendar month after the calendar month
3	To whom is the equivalent amount payable?	The Commonwealth

Note: For penalty for late payment, see section 11 of the Act.

Giving monthly returns

(3) For the purposes of paragraph 59(2)(a) of the Act, this table has effect.

Monthly returns
Item	Matter	Rule
1	Who must give a return for the calendar month?	The following person: (a) the liable collection agent in the sale case; (b) the proprietor of the abattoir in the slaughter case
2	When must the return be given?	Before the end of the second calendar month after the calendar month
3	To whom must the return be given?	The Secretary
4	What is the form of the return?	The return: (a) must be in the appropriate approved form and include the information required by that form; or (b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return

Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.

Making and keeping records

(4) For the purposes of paragraph 59(2)(b) of the Act, this table has effect.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The following person: (a) the liable collection agent in the sale case; (b) the proprietor of the abattoir in the slaughter case
2	What must the records cover?	The records must enable the person to substantiate the equivalent amount payable and paid by the person in relation to the goats
3	For how long must the person keep the records?	Until the end of the period of 5 years beginning on the day after the end of the financial year in which the ownership of the goats is transferred or the goats are slaughtered

Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

11‑6 Obligations of persons claiming levy exemption

For the purposes of paragraph 59(2)(c) of the Act, this table has effect if one of the following applies:

(a) a transaction is entered into by which the ownership of goats is transferred from one person to another in a financial year and the person who owns the goats immediately before the transaction is entered into considers that an exemption from levy applies under clause 11‑7 of Schedule 1 to the Primary Industries (Excise) Levies Regulations 2024;

(b) goats are slaughtered in Australia at an abattoir in a financial year, where the goats have been delivered to the abattoir other than because of a sale to the proprietor of the abattoir, and the person who owns the goats immediately before the delivery considers that such an exemption from levy applies;

(c) goats are slaughtered in Australia at an abattoir in a financial year, where the goats were purchased by the proprietor of the abattoir and held by that proprietor for a period of more than 30 days after the day of the purchase and before the day of the slaughter, and the proprietor of the abattoir considers that such an exemption from levy applies;

(d) goats are slaughtered in Australia at an abattoir in a financial year in any other circumstances and the person who owns the goats at the time of the slaughter considers that such an exemption from levy applies.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The person who considers that the exemption applies
2	What must the records cover?	The records must contain details that are relevant to working out whether the exemption applies
3	For how long must the person keep the records?	Until the end of the period of 5 years beginning on the day after the end of the financial year

Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

Subdivision 11‑C—Goat exporter charge

11‑7 Obligations of charge payers

When goat exporter charge due and payable

(1) For the purposes of section 8 of the Act, for charge imposed by clause 11‑1 of Schedule 1 to the Primary Industries (Customs) Charges Regulations 2024 on goats that are exported from Australia, this table has effect.

Goat exporter charge
Item	Matter	Rule
1	For goats exported in a calendar month through an exporting agent, when is the charge due and payable?	On the last day of the next calendar month
2	For goats exported in a calendar month other than through an exporting agent, when is the charge due and payable?	On the last day of the next calendar month
3	To whom is the charge payable?	The Commonwealth

Note 1: For item 1, the exporting agent is liable to pay an amount, on behalf of the charge payer, equal to the charge: see clause 11‑8 of this Schedule.

Note 2: For penalty for late payment, see section 9 of the Act.

Giving monthly returns

(2) For the purposes of paragraph 59(2)(a) of the Act, for charge imposed by clause 11‑1 of Schedule 1 to the Primary Industries (Customs) Charges Regulations 2024 on goats that are exported from Australia, this table has effect.

Monthly returns
Item	Matter	Rule
1	Who must give a return for a calendar month?	For goats exported in the month other than through an exporting agent—the charge payer
2	When must the return be given?	Before the end of the next calendar month
3	To whom must the return be given?	The Secretary
4	What is the form of the return?	The return: (a) must be in the appropriate approved form and include the information required by that form; or (b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return

Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.

Making and keeping records

(3) For the purposes of paragraph 59(2)(b) of the Act, for charge imposed by clause 11‑1 of Schedule 1 to the Primary Industries (Customs) Charges Regulations 2024 on goats that are exported from Australia, this table has effect.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The charge payer
2	What must the records cover?	The records must: (a) if the goats are exported through an exporting agent—contain details of the transaction involving that agent (including that agent’s contact details); or (b) otherwise—enable the charge payer to substantiate the amount of charge payable and paid by the charge payer on the goats
3	For how long must the charge payer keep the records?	Until the end of the period of 5 years beginning on the day after the end of the financial year in which the charge is imposed

Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

11‑8 Obligations of collection agents

(1) This clause sets out obligations that are imposed on an exporting agent if:

(a) charge is imposed by clause 11‑1 of Schedule 1 to the Primary Industries (Customs) Charges Regulations 2024 on goats that are exported from Australia; and

(b) the goats are exported in a calendar month through the exporting agent.

Payment of equivalent amounts

(2) For the purposes of subsection 10(1) of the Act, this table has effect.

Payment of equivalent amount
Item	Matter	Rule
1	Who is liable to pay an amount (the equivalent amount), on behalf of the charge payer, equal to the amount of the charge due for payment in relation to the goats?	The exporting agent
2	When is the equivalent amount due and payable?	On the last day of the next calendar month
3	To whom is the equivalent amount payable?	The Commonwealth

Note: For penalty for late payment, see section 11 of the Act.

Giving monthly returns

(3) For the purposes of paragraph 59(2)(a) of the Act, this table has effect.

Monthly returns
Item	Matter	Rule
1	Who must give a return for the calendar month?	The exporting agent
2	When must the return be given?	Before the end of the next calendar month
3	To whom must the return be given?	The Secretary
4	What is the form of the return?	The return: (a) must be in the appropriate approved form and include the information required by that form; or (b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return

Note: Section 17 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

Making and keeping records

(4) For the purposes of paragraph 59(2)(b) of the Act, this table has effect.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The exporting agent
2	What must the records cover?	The records must enable the exporting agent to substantiate the equivalent amount payable and paid by that agent in relation to the goats
3	For how long must the exporting agent keep the records?	Until the end of the period of 5 years beginning on the day after the end of the financial year in which the goats are exported

Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

Subdivision 11‑D—Goat owner charge

11‑9 Obligations of charge payers

When goat owner charge due and payable

(1) For the purposes of section 8 of the Act, for charge imposed by subclause 11‑5(1) or (2) of Schedule 1 to the Primary Industries (Customs) Charges Regulations 2024 on goats that are exported from Australia, this table has effect.

Goat owner charge
Item	Matter	Rule
1	For goats exported in a calendar month through an exporting agent, when is the charge due and payable?	On the last day of the next calendar month
2	For goats exported in a calendar month other than through an exporting agent, when is the charge due and payable?	On the last day of the next calendar month
3	To whom is the charge payable?	The Commonwealth

Note 1: For item 1, the exporting agent is liable to pay an amount, on behalf of the charge payer, equal to the charge: see clause 11‑10 of this Schedule.

Note 2: For penalty for late payment, see section 9 of the Act.

Giving monthly returns

(2) For the purposes of paragraph 59(2)(a) of the Act, for charge imposed by subclause 11‑5(1) or (2) of Schedule 1 to the Primary Industries (Customs) Charges Regulations 2024 on goats that are exported from Australia, this table has effect.

Monthly returns
Item	Matter	Rule
1	Who must give a return for a calendar month?	For goats exported in the month other than through an exporting agent—the charge payer
2	When must the return be given?	Before the end of the next calendar month
3	To whom must the return be given?	The Secretary
4	What is the form of the return?	The return: (a) must be in the appropriate approved form and include the information required by that form; or (b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return

Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.

Making and keeping records

(3) For the purposes of paragraph 59(2)(b) of the Act, for charge imposed by subclause 11‑5(1) or (2) of Schedule 1 to the Primary Industries (Customs) Charges Regulations 2024 on goats that are exported from Australia, this table has effect.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The charge payer
2	What must the records cover?	The records must: (a) if the goats are exported through an exporting agent—contain details of the transaction involving that agent (including that agent’s contact details); or (b) otherwise—enable the charge payer to substantiate the amount of charge payable and paid by the charge payer on the goats
3	For how long must the charge payer keep the records?	Until the end of the period of 5 years beginning on the day after the end of the financial year in which the charge is imposed

Note 1: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

Note 2: A person claiming a charge exemption has record‑keeping obligations, see clause 11‑11 of this Schedule.

11‑10 Obligations of collection agents

(1) This clause sets out obligations that are imposed on an exporting agent if:

(a) charge is imposed by subclause 11‑5(1) or (2) of Schedule 1 to the Primary Industries (Customs) Charges Regulations 2024 on goats that are exported from Australia; and

(b) the goats are exported in a calendar month through the exporting agent.

Payment of equivalent amounts

(2) For the purposes of subsection 10(1) of the Act, this table has effect.

Payment of equivalent amount
Item	Matter	Rule
1	Who is liable to pay an amount (the equivalent amount), on behalf of the charge payer, equal to the amount of the charge due for payment in relation to the goats?	The exporting agent
2	When is the equivalent amount due and payable?	On the last day of the next calendar month
3	To whom is the equivalent amount payable?	The Commonwealth

Note: For penalty for late payment, see section 11 of the Act.

Giving monthly returns

(3) For the purposes of paragraph 59(2)(a) of the Act, this table has effect.

Monthly returns
Item	Matter	Rule
1	Who must give a return for the calendar month?	The exporting agent
2	When must the return be given?	Before the end of the next calendar month
3	To whom must the return be given?	The Secretary
4	What is the form of the return?	The return: (a) must be in the appropriate approved form and include the information required by that form; or (b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return

Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.

Making and keeping records

(4) For the purposes of paragraph 59(2)(b) of the Act, this table has effect.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The exporting agent
2	What must the records cover?	The records must enable the exporting agent to substantiate the equivalent amount payable and paid by that agent in relation to the goats
3	For how long must the exporting agent keep the records?	Until the end of the period of 5 years beginning on the day after the end of the financial year in which the goats are exported

Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

11‑11 Obligations of persons claiming charge exemption

For the purposes of paragraph 59(2)(c) of the Act, this table has effect if:

(a) goats are exported from Australia in a financial year; and

(b) the person who owns the goats immediately before they are loaded on the ship or aircraft in which they are exported considers that an exemption from charge applies under clause 11‑6 of Schedule 1 to the Primary Industries (Customs) Charges Regulations 2024.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The person
2	What must the records cover?	The records must contain details that are relevant to working out whether the exemption applies
3	For how long must the person keep the records?	Until the end of the period of 5 years beginning on the day after the end of the financial year

Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

Division 12—Horses

Subdivision 12‑A—Horse slaughter levy

12‑1 Obligations of levy payers

When horse slaughter levy due and payable

(1) For the purposes of section 8 of the Act, for levy imposed by clause 12‑1 of Schedule 1 to the Primary Industries (Excise) Levies Regulations 2024 on the slaughter of horses in a calendar month, this table has effect.

Horse slaughter levy
Item	Matter	Rule
1	When is the levy due and payable?	On the last day of the next calendar month
2	To whom is the levy payable?	The Commonwealth

Note 1: The levy payer is the person who owns the carcases immediately after the slaughter.

If the levy payer is the proprietor of the abattoir, the proprietor needs to pay levy.

If another person is the levy payer, the proprietor of the abattoir (as a collection agent) is liable to pay an amount, on behalf of the levy payer, equal to the levy: see clause 12‑2 of this Schedule.

Note 2: For penalty for late payment, see section 9 of the Act.

Giving monthly returns

(2) For the purposes of paragraph 59(2)(a) of the Act, for levy imposed by clause 12‑1 of Schedule 1 to the Primary Industries (Excise) Levies Regulations 2024 on the slaughter of horses, this table has effect.

Monthly returns
Item	Matter	Rule
1	Who must give a return for a calendar month?	For horses slaughtered in the month where the levy payer is the proprietor of the abattoir—the levy payer
2	When must the return be given?	Before the end of the next calendar month
3	To whom must the return be given?	The Secretary
4	What is the form of the return?	The return: (a) must be in the appropriate approved form and include the information required by that form; or (b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return

Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.

Making and keeping records

(3) For the purposes of paragraph 59(2)(b) of the Act, for levy imposed by clause 12‑1 of Schedule 1 to the Primary Industries (Excise) Levies Regulations 2024 on the slaughter of horses, this table has effect.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The levy payer
2	What must the records cover?	The records must: (a) if a collection agent is liable to pay an equivalent amount on behalf of the levy payer—contain details of the transaction involving that agent (including that agent’s contact details); or (b) otherwise—enable the levy payer to substantiate the amount of levy payable and paid by the levy payer in relation to the horses
3	For how long must the levy payer keep the records?	Until the end of the period of 5 years beginning on the day after the end of the financial year in which the levy is imposed

Note 1: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

Note 2: A person claiming a levy exemption has record‑keeping obligations, see clause 12‑3 of this Schedule.

12‑2 Obligations of collection agents

(1) This clause sets out obligations that are imposed on a person if:

(a) levy is imposed by clause 12‑1 of Schedule 1 to the Primary Industries (Excise) Levies Regulations 2024 on the slaughter of horses; and

(b) the horses are slaughtered at an abattoir in a calendar month; and

Payment of equivalent amounts

(2) For the purposes of subsection 10(1) of the Act, this table has effect.

Payment of equivalent amounts
Item	Matter	Rule
1	Who is liable to pay an amount (the equivalent amount), on behalf of the levy payer, equal to the amount of the levy due for payment in relation to the horses?	The proprietor of the abattoir
2	When is the equivalent amount due and payable?	On the last day of the next calendar month
3	To whom is the equivalent amount payable?	The Commonwealth

Note: For penalty for late payment, see section 11 of the Act.

Giving monthly returns

(3) For the purposes of paragraph 59(2)(a) of the Act, this table has effect.

Monthly returns
Item	Matter	Rule
1	Who must give a return for the calendar month?	The proprietor of the abattoir
2	When must the return be given?	Before the end of the next calendar month
3	To whom must the return be given?	The Secretary
4	What is the form of the return?	The return: (a) must be in the appropriate approved form and include the information required by that form; or (b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return

Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.

Making and keeping records

(4) For the purposes of paragraph 59(2)(b) of the Act, this table has effect.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The proprietor of the abattoir
2	What must the records cover?	The records must enable the proprietor to substantiate the equivalent amount payable and paid by the proprietor in relation to the horses
3	For how long must the proprietor keep the records?	Until the end of the period of 5 years beginning on the day after the end of the financial year in which the horses are slaughtered

Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

12‑3 Obligations of persons claiming levy exemption

For the purposes of paragraph 59(2)(c) of the Act, this table has effect if:

(a) horses are slaughtered in Australia in a financial year at an abattoir for human consumption; and

(b) the person who owns the carcases immediately after the slaughter considers that an exemption from levy applies under clause 12‑2 of Schedule 1 to the Primary Industries (Excise) Levies Regulations 2024.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The person
2	What must the records cover?	The records must contain details that are relevant to working out whether the exemption applies
3	For how long must the person keep the records?	Until the end of the period of 5 years beginning on the day after the end of the financial year

Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

Subdivision 12‑B—Thoroughbred horse levy

12‑4 Obligations of levy payers

When thoroughbred horse levy due and payable

(1) For the purposes of section 8 of the Act, for:

(a) levy imposed on a thoroughbred horse that is a mare where the mare return is lodged with Racing Australia in a period of 3 months beginning on 1 March, 1 June, 1 September or 1 December; or

(b) levy imposed on a thoroughbred horse that is a stallion where the declaration of service is lodged with Racing Australia in a period of 12 months beginning on 1 March;

this table has effect.

Thoroughbred horse levy
Item	Matter	Rule
1	For a mare, when is the levy due and payable?	On the last day of the first calendar month after the end of the 3‑month period
2	For a stallion, when is the levy due and payable?	On 31 March in the next period of 12 months beginning on 1 March
3	To whom is the levy payable?	The Commonwealth

Note 1: For items 1 and 2, Racing Australia (as a collection agent) is liable to pay an amount, on behalf of the levy payer, equal to the levy: see clause 12‑5.

If Racing Australia pays that amount, the levy payer’s liability to pay the levy is discharged under section 10 of the Act. That section allows Racing Australia to deduct amounts from money received by Racing Australia on behalf of the levy payer or money payable by Racing Australia 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.

Making and keeping records

(2) For the purposes of paragraph 59(2)(b) of the Act, for levy imposed on a thoroughbred horse that is a mare or a stallion, this table has effect.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The levy payer
2	What must the records cover?	The records must contain details of the transaction involving Racing Australia (including Racing Australia’s contact details)
3	For how long must the levy payer keep the records?	Until the end of the period of 5 years beginning on the day after the end of the period of 12 months beginning on 1 March in which the levy is imposed

Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

12‑5 Obligations of collection agents

(1) This clause sets out obligations that are imposed on Racing Australia if:

(a) levy is imposed on a thoroughbred horse that is a mare where the mare return is lodged with Racing Australia in a period of 3 months beginning on 1 March, 1 June, 1 September or 1 December; or

(b) levy is imposed on a thoroughbred horse that is a stallion where the declaration of service is lodged with Racing Australia in a period of 12 months beginning on 1 March.

Payment of equivalent amounts

(2) For the purposes of subsection 10(1) of the Act, this table has effect.

Payment of equivalent amounts
Item	Matter	Rule
1	Who is liable to pay an amount (the equivalent amount), on behalf of the levy payer, equal to the amount of the levy due for payment in relation to the mare or stallion?	Racing Australia
2	When is the equivalent amount due and payable?	(a) for a mare—on the last day of the first calendar month after the end of the 3‑month period; or (b) for a stallion—on 31 March in the next period of 12 months beginning on 1 March
3	To whom is the equivalent amount payable?	The Commonwealth

Note: For penalty for late payment, see section 11 of the Act.

Giving 3‑monthly or annual returns

(3) For the purposes of paragraph 59(2)(a) of the Act, this table has effect.

3‑monthly or annual returns
Item	Matter	Rule
1	For a mare, who must give a return for the 3‑month period?	Racing Australia
2	For a stallion, who must give a return for the 12‑month period?	Racing Australia
3	When must the return be given?	(a) for a return for the 3‑month period—before the end of the first calendar month after the end of the period; or (b) for a return for the 12‑month period—before the end of March in the next period of 12 months beginning on 1 March
4	To whom must the return be given?	The Secretary
5	What is the form of the return?	The return: (a) must be in the appropriate approved form and include the information required by that form; or (b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return

Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.

Making and keeping records

(4) For the purposes of paragraph 59(2)(b) of the Act, this table has effect.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	Racing Australia
2	What must the records cover?	The records must enable Racing Australia to substantiate the equivalent amount payable and paid by Racing Australia in relation to the mare or stallion
3	For how long must Racing Australia keep the records?	Until the end of the period of 5 years beginning on the day after the end of the 12‑month period beginning on 1 March in which the mare return or declaration of service is lodged

Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

Subdivision 12‑C—Horse biosecurity response levy

12‑6 Obligations of levy payers

When horse biosecurity response levy due and payable

(1) For the purposes of section 8 of the Act, for levy imposed by clause 12‑10 of Schedule 1 to the Primary Industries (Excise) Levies Regulations 2024 on a disposal of manufactured feed or worm treatment in a calendar month, this table has effect.

Horse biosecurity response levy
Item	Matter	Rule
1	When is the levy due and payable?	On the last day of the next calendar month
2	To whom is the levy payable?	The Commonwealth

Note: For penalty for late payment, see section 9 of the Act.

Giving monthly returns

(2) For the purposes of paragraph 59(2)(a) of the Act, for levy imposed by clause 12‑10 of Schedule 1 to the Primary Industries (Excise) Levies Regulations 2024 on a disposal of manufactured feed or worm treatment, this table has effect.

Monthly returns
Item	Matter	Rule
1	Who must give a return for a calendar month?	For a disposal that occurs in the month—the levy payer
2	When must the return be given?	Before the end of the next calendar month
3	To whom must the return be given?	The Secretary
4	What is the form of the return?	The return: (a) must be in the appropriate approved form and include the information required by that form; or (b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return

Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.

Making and keeping records

(3) For the purposes of paragraph 59(2)(b) of the Act, for levy imposed by clause 12‑10 of Schedule 1 to the Primary Industries (Excise) Levies Regulations 2024 on a disposal of manufactured feed or worm treatment, this table has effect.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The levy payer
2	What must the records cover?	The records must enable the levy payer to substantiate the amount of levy payable and paid by the levy payer in relation to the disposal
3	For how long must the levy payer keep the records?	Until the end of the period of 5 years beginning on the day after the end of the calendar year in which the levy is imposed

Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

12‑7 Application provisions

(1) This Subdivision applies in relation to levy imposed by clause 12‑10 of Schedule 1 to the Primary Industries (Excise) Levies Regulations 2024 on a disposal of manufactured feed only if the rate of the levy on the disposal is greater than nil.

(2) This Subdivision applies in relation to levy imposed by clause 12‑10 of Schedule 1 to the Primary Industries (Excise) Levies Regulations 2024 on a disposal of worm treatment only if the rate of the levy on the disposal is greater than nil.

Division 13—Pigs

13‑1 Obligations of levy payers

When pig slaughter levy due and payable

(1) For the purposes of section 8 of the Act, for levy imposed on the slaughter of pigs in a calendar month, this table has effect.

Pig slaughter levy
Item	Matter	Rule
1	When is the levy due and payable?	On the last day of the next calendar month
2	To whom is the levy payable?	The Commonwealth

Note 1: The levy payer is the person who owns the pigs at the time of the slaughter.

If the levy payer is the proprietor of the abattoir, the proprietor needs to pay levy.

If another person is the levy payer, the proprietor of the abattoir (as a collection agent) is liable to pay an amount, on behalf of the levy payer, equal to the levy: see clause 13‑2.

Note 2: For penalty for late payment, see section 9 of the Act.

Giving monthly returns

(2) For the purposes of paragraph 59(2)(a) of the Act, for levy imposed on the slaughter of pigs, this table has effect.

Monthly returns
Item	Matter	Rule
1	Who must give a return for a calendar month?	For pigs slaughtered in the month where the levy payer is the proprietor of the abattoir—the levy payer
2	When must the return be given?	Before the end of the next calendar month
3	To whom must the return be given?	The Secretary
4	What is the form of the return?	The return: (a) must be in the appropriate approved form and include the information required by that form; or (b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return

Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.

Making and keeping records

(3) For the purposes of paragraph 59(2)(b) of the Act, for levy imposed on the slaughter of pigs, this table has effect.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The levy payer
2	What must the records cover?	The records must: (a) if a collection agent is liable to pay an equivalent amount on behalf of the levy payer—contain details of the transaction involving that agent (including that agent’s contact details); or (b) otherwise—enable the levy payer to substantiate the amount of levy payable and paid by the levy payer in relation to the pigs
3	For how long must the levy payer keep the records?	Until the end of the period of 5 years beginning on the day after the end of the financial year in which the levy is imposed

Note 1: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

Note 2: A person claiming a levy exemption has record‑keeping obligations, see clause 13‑3.

13‑2 Obligations of collection agents

(1) This clause sets out obligations that are imposed on a person if:

(a) levy is imposed on the slaughter of pigs; and

(b) the pigs are slaughtered at an abattoir in a calendar month; and

Payment of equivalent amounts

(2) For the purposes of subsection 10(1) of the Act, this table has effect.

Payment of equivalent amounts
Item	Matter	Rule
1	Who is liable to pay an amount (the equivalent amount), on behalf of the levy payer, equal to the amount of the levy due for payment in relation to the pigs?	The proprietor of the abattoir
2	When is the equivalent amount due and payable?	On the last day of the next calendar month
3	To whom is the equivalent amount payable?	The Commonwealth

Note: For penalty for late payment, see section 11 of the Act.

Giving monthly returns

(3) For the purposes of paragraph 59(2)(a) of the Act, this table has effect.

Monthly returns
Item	Matter	Rule
1	Who must give a return for the calendar month?	The proprietor of the abattoir
2	When must the return be given?	Before the end of the next calendar month
3	To whom must the return be given?	The Secretary
4	What is the form of the return?	The return: (a) must be in the appropriate approved form and include the information required by that form; or (b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return

Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.

Making and keeping records

(4) For the purposes of paragraph 59(2)(b) of the Act, this table has effect.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The proprietor of the abattoir
2	What must the records cover?	The records must enable the proprietor to substantiate the equivalent amount payable and paid by the proprietor in relation to the pigs
3	For how long must the proprietor keep the records?	Until the end of the period of 5 years beginning on the day after the end of the financial year in which the pigs are slaughtered

Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

13‑3 Obligations of persons claiming levy exemption

For the purposes of paragraph 59(2)(c) of the Act, this table has effect if:

(a) pigs are slaughtered in Australia in a financial year at an abattoir for human consumption; and

(b) the person who owns the pigs at the time of the slaughter considers that an exemption from levy applies under clause 13‑2 of Schedule 1 to the Primary Industries (Excise) Levies Regulations 2024.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The person
2	What must the records cover?	The records must contain details that are relevant to working out whether the exemption applies
3	For how long must the person keep the records?	Until the end of the period of 5 years beginning on the day after the end of the financial year

Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

Division 14—Sheep and lambs

Subdivision 14‑A—Sheep and lambs slaughter levy

14‑1 Obligations of levy payers

When sheep and lambs slaughter levy due and payable

(1) For the purposes of section 8 of the Act, for levy imposed by clause 14‑1 of Schedule 1 to the Primary Industries (Excise) Levies Regulations 2024 on the slaughter of sheep or lambs, this table has effect.

Sheep and lambs slaughter levy
Item	Matter	Rule
1	For sheep or lambs slaughtered in a calendar month, when is the levy due and payable?	On the last day of the next calendar month
2	To whom is the levy payable?	The Commonwealth

Note 1: The levy payer is:

(a) if the hot carcase weight of the carcases is determined by the proprietor of the abattoir—the person who owns the carcases immediately after that hot carcase weight is determined; or

(b) otherwise—the person who owns the carcases immediately after the slaughter.

If the levy payer is the proprietor of the abattoir, the proprietor needs to pay levy.

If another person is the levy payer, the proprietor of the abattoir (as a collection agent) is liable to pay an amount, on behalf of the levy payer, equal to the levy: see clause 14‑2 of this Schedule.

Note 2: For penalty for late payment, see section 9 of the Act.

Giving monthly returns

(2) For the purposes of paragraph 59(2)(a) of the Act, for levy imposed by clause 14‑1 of Schedule 1 to the Primary Industries (Excise) Levies Regulations 2024 on the slaughter of sheep or lambs, this table has effect.

Monthly returns
Item	Matter	Rule
1	Who must give a return for a calendar month?	For sheep or lambs slaughtered in the month where the levy payer is the proprietor of the abattoir—the levy payer
2	When must the return be given?	Before the end of the next calendar month
3	To whom must the return be given?	The Secretary
4	What is the form of the return?	The return: (a) must be in the appropriate approved form and include the information required by that form; or (b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return

Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.

Making and keeping records

(3) For the purposes of paragraph 59(2)(b) of the Act, for levy imposed by clause 14‑1 of Schedule 1 to the Primary Industries (Excise) Levies Regulations 2024 on the slaughter of sheep or lambs, this table has effect.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The levy payer
2	What must the records cover?	The records must: (a) if a collection agent is liable to pay an equivalent amount on behalf of the levy payer—contain details of the transaction involving that agent (including that agent’s contact details); or (b) otherwise—enable the levy payer to substantiate the amount of levy payable and paid by the levy payer in relation to the sheep or lambs
3	For how long must the levy payer keep the records?	Until the end of the period of 5 years beginning on the day after the end of the financial year in which the levy is imposed

Note 1: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

Note 2: A person claiming a levy exemption has record‑keeping obligations, see clause 14‑3 of this Schedule.

14‑2 Obligations of collection agents

(1) This clause sets out obligations that are imposed on a person if:

(a) levy is imposed by clause 14‑1 of Schedule 1 to the Primary Industries (Excise) Levies Regulations 2024 on the slaughter of sheep or lambs; and

(b) the sheep or lambs are slaughtered at an abattoir in a calendar month; and

Payment of equivalent amounts

(2) For the purposes of subsection 10(1) of the Act, this table has effect.

Payment of equivalent amounts
Item	Matter	Rule
1	Who is liable to pay an amount (the equivalent amount), on behalf of the levy payer, equal to the amount of the levy due for payment in relation to the sheep or lambs?	The proprietor of the abattoir
2	When is the equivalent amount due and payable?	On the last day of the next calendar month
3	To whom is the equivalent amount payable?	The Commonwealth

Note: For penalty for late payment, see section 11 of the Act.

Giving monthly returns

(3) For the purposes of paragraph 59(2)(a) of the Act, this table has effect.

Monthly returns
Item	Matter	Rule
1	Who must give a return for the calendar month?	The proprietor of the abattoir
2	When must the return be given?	Before the end of the next calendar month
3	To whom must the return be given?	The Secretary
4	What is the form of the return?	The return: (a) must be in the appropriate approved form and include the information required by that form; or (b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return

Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.

Making and keeping records

(4) For the purposes of paragraph 59(2)(b) of the Act, this table has effect.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The proprietor of the abattoir
2	What must the records cover?	The records must enable the proprietor to substantiate the equivalent amount payable and paid by the proprietor in relation to the sheep or lambs
3	For how long must the proprietor keep the records?	Until the end of the period of 5 years beginning on the day after the end of the financial year in which the sheep or lambs are slaughtered

Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

14‑3 Obligations of persons claiming levy exemption

For the purposes of paragraph 59(2)(c) of the Act, this table has effect if

(a) sheep or lambs are slaughtered in Australia in a financial year at an abattoir for human consumption; and

(b) the following person considers that an exemption from levy applies under clause 14‑2 of Schedule 1 to the Primary Industries (Excise) Levies Regulations 2024:

(i) if the hot carcase weight of the carcases is determined by the proprietor of the abattoir—the person who owns the carcases immediately after that hot carcase weight is determined;

(ii) otherwise—the person who owns the carcases immediately after the slaughter.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The person.
2	What must the records cover?	The records must contain details that are relevant to working out whether the exemption applies
3	For how long must the person keep the records?	Until the end of the period of 5 years beginning on the day after the end of the financial year

Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

Subdivision 14‑B—Sheep and lambs transaction levy

14‑4 Obligations of levy payers

When sheep and lambs transaction levy due and payable

(1) For the purposes of section 8 of the Act, for:

(a) levy imposed by subclause 14‑6(1) of Schedule 1 to the Primary Industries (Excise) Levies Regulations 2024 on each transaction entered into by which the ownership of sheep or lambs is transferred in a calendar month from one person to another; or

(b) levy imposed by subclause 14‑6(2), (3) or (4) of Schedule 1 to the Primary Industries (Excise) Levies Regulations 2024 on the slaughter in Australia at an abattoir of sheep or lambs in a calendar month;

this table has effect.

Sheep and lambs transaction levy
Item	Matter	Rule
1	For sheep or lambs sold by the levy payer to a business purchaser (whether directly or through a selling agent or buying agent or both), other than a sale of sheep or lambs from one sheep or lambs producer to another sheep or lambs producer, when is the levy due and payable?	On the last day of the second calendar month after the calendar month in which the transfer of ownership of the sheep or lambs occurred
2	For sheep or lambs slaughtered at an abattoir where the levy payer is not the proprietor of the abattoir, when is the levy due and payable?	On the last day of the second calendar month after the calendar month in which the slaughter of the sheep or lambs occurred
3	For a transaction entered into by which the ownership of sheep or lambs is transferred from one person to another and the transaction: (a) is not a sale of the sheep or lambs; or (b) is a sale of the sheep or lambs to a person who is not a business purchaser; or (c) is a sale of the sheep or lambs from one sheep or lambs producer to another sheep or lambs producer; when is the levy due and payable?	On 31 October in the next financial year after the financial year in which the transfer of ownership of the sheep or lambs occurred
4	For sheep or lambs slaughtered at an abattoir where the levy payer is the proprietor of the abattoir, when is the levy due and payable?	On the last day of the second calendar month after the calendar month in which the slaughter of the sheep or lambs occurred
5	To whom is the levy payable?	The Commonwealth

Note 1: For items 1 and 2, a collection agent is liable to pay an amount, on behalf of the levy payer, equal to the levy: see clause 14‑5 of this Schedule.

Note 2: For item 2, the proprietor of the abattoir is the collection agent.

Note 3: For penalty for late payment, see section 9 of the Act.

Giving monthly or annual returns

(2) For the purposes of paragraph 59(2)(a) of the Act, for levy imposed by clause 14‑6 of Schedule 1 to the Primary Industries (Excise) Levies Regulations 2024 in relation to sheep or lambs, this table has effect

Monthly or annual returns
Item	Matter	Rule
1	Who must give a return for a calendar month?	For sheep or lambs slaughtered in the month where the levy payer is the proprietor of the abattoir—the levy payer
2	Who must give a return for a financial year?	For a transaction entered into by which the ownership of sheep or lambs is transferred from one person to another in the year and the transaction: (a) is not a sale of the sheep or lambs; or (b) is a sale of the sheep or lambs to a person who is not a business purchaser; or (c) is a sale of the sheep or lambs from one sheep or lambs producer to another sheep or lambs producer; the levy payer
3	When must the return be given?	(a) for a return for a calendar month—before the end of the second calendar month after the calendar month; or (b) for a return for a financial year—before the end of October in the next financial year.
4	To whom must the return be given?	The Secretary
5	What is the form of the return?	The return: (a) must be in the appropriate approved form and include the information required by that form; or (b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return

Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.

Making and keeping records

(3) For the purposes of paragraph 59(2)(b) of the Act, for levy imposed by clause 14‑6 of Schedule 1 to the Primary Industries (Excise) Levies Regulations 2024 in relation to sheep or lambs, this table has effect.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The levy payer
2	What must the records cover?	The records must: (a) if a collection agent is liable to pay an equivalent amount on behalf of the levy payer—contain details of the transaction involving that agent (including that agent’s contact details); or (b) otherwise—enable the levy payer to substantiate the amount of levy payable and paid by the levy payer in relation to the sheep or lambs
3	For how long must the levy payer keep the records?	Until the end of the period of 5 years beginning on the day after the end of the financial year in which the levy is imposed

Note 1: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

Note 2: A person claiming a levy exemption has record‑keeping obligations, see clause 14‑6 of this Schedule.

14‑5 Obligations of collection agents

(1) This clause sets out obligations that are imposed on a person if levy is imposed by clause 14‑6 of Schedule 1 to the Primary Industries (Excise) Levies Regulations 2024 on:

(a) a transaction entered into by which the ownership of sheep or lambs is transferred in a calendar month because of a sale of the sheep or lambs by the levy payer to a business purchaser (whether directly or through a selling agent or buying agent or both) (the sale case); or

(b) the slaughter of sheep or lambs in a calendar month at an abattoir where the levy payer is not the proprietor of the abattoir (the slaughter case).

Paragraph (a) does not apply to a sale of sheep or lambs from one sheep or lambs producer to another sheep or lambs producer.

Payment of equivalent amounts

(2) For the purposes of subsection 10(1) of the Act, this table has effect.

Payment of equivalent amounts
Item	Matter	Rule
1	Who is liable to pay an amount (the equivalent amount), on behalf of the levy payer, equal to the amount of the levy due for payment in relation to the sheep or lambs?	The following person: (a) the liable collection agent in the sale case; (b) the proprietor of the abattoir in the slaughter case
2	When is the equivalent amount due and payable?	On the last day of the second calendar month after the calendar month
3	To whom is the equivalent amount payable?	The Commonwealth

Note: For penalty for late payment, see section 11 of the Act.

Giving monthly returns

(3) For the purposes of paragraph 59(2)(a) of the Act, this table has effect.

Monthly returns
Item	Matter	Rule
1	Who must give a return for the calendar month?	The following person: (a) the liable collection agent in the sale case; (b) the proprietor of the abattoir in the slaughter case
2	When must the return be given?	Before the end of the second calendar month after the calendar month
3	To whom must the return be given?	The Secretary
4	What is the form of the return?	The return: (a) must be in the appropriate approved form and include the information required by that form; or (b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return

Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.

Making and keeping records

(4) For the purposes of paragraph 59(2)(b) of the Act, this table has effect.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The following person: (a) the liable collection agent in the sale case; (b) the proprietor of the abattoir in the slaughter case
2	What must the records cover?	The records must enable the person to substantiate the equivalent amount payable and paid by the person in relation to the sheep or lambs
3	For how long must the person keep the records?	Until the end of the period of 5 years beginning on the day after the end of the financial year in which the ownership of the sheep or lambs is transferred or the sheep or lambs are slaughtered

Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

14‑6 Obligations of persons claiming levy exemption

For the purposes of paragraph 59(2)(c) of the Act, this table has effect if one of the following applies:

(a) a transaction is entered into by which the ownership of sheep or lambs is transferred from one person to another in a financial year and the person who owns the sheep or lambs immediately before the transaction is entered into considers that an exemption from levy applies under clause 14‑7 of Schedule 1 to the Primary Industries (Excise) Levies Regulations 2024;

(b) sheep or lambs are slaughtered in Australia at an abattoir in a financial year, where the sheep or lambs have been delivered to the abattoir other than because of a sale to the proprietor of the abattoir, and the person who owns the sheep or lambs immediately before the delivery considers that such an exemption from levy applies;

(c) sheep or lambs are slaughtered in Australia at an abattoir in a financial year, where the sheep or lambs were purchased by the proprietor of the abattoir and held by that proprietor for a period of more than 30 days after the day of the purchase and before the day of the slaughter, and the proprietor of the abattoir considers that such an exemption from levy applies;

(d) sheep or lambs are slaughtered in Australia at an abattoir in a financial year in any other circumstances and the person who owns the sheep or lambs at the time of the slaughter considers that such an exemption from levy applies.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The person who considers that the exemption applies
2	What must the records cover?	The records must contain details that are relevant to working out whether the exemption applies
3	For how long must the person keep the records?	Until the end of the period of 5 years beginning on the day after the end of the financial year

Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

Subdivision 14‑C—Sheep and lambs exporter charge

14‑7 Obligations of charge payers

When sheep and lambs exporter charge due and payable

(1) For the purposes of section 8 of the Act, for charge imposed by clause 14‑1 of Schedule 1 to the Primary Industries (Customs) Charges Regulations 2024 on sheep or lambs that are exported from Australia, this table has effect.

Sheep and lambs exporter charge
Item	Matter	Rule
1	For sheep or lambs exported in a calendar month through an exporting agent, when is the charge due and payable?	On the last day of the next calendar month
2	For sheep or lambs exported in a calendar month other than through an exporting agent, when is the charge due and payable?	On the last day of the next calendar month
3	To whom is the charge payable?	The Commonwealth

Note 1: For item 1, the exporting agent is liable to pay an amount, on behalf of the charge payer, equal to the charge: see clause 14‑8 of this Schedule.

Note 2: For penalty for late payment, see section 9 of the Act.

Giving monthly returns

(2) For the purposes of paragraph 59(2)(a) of the Act, for charge imposed by clause 14‑1 of Schedule 1 to the Primary Industries (Customs) Charges Regulations 2024 on sheep or lambs that are exported from Australia, this table has effect.

Monthly returns
Item	Matter	Rule
1	Who must give a return for a calendar month?	For sheep or lambs exported in the month other than through an exporting agent—the charge payer
2	When must the return be given?	Before the end of the next calendar month
3	To whom must the return be given?	The Secretary
4	What is the form of the return?	The return: (a) must be in the appropriate approved form and include the information required by that form; or (b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return

Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.

Making and keeping records

(3) For the purposes of paragraph 59(2)(b) of the Act, for charge imposed by clause 14‑1 of Schedule 1 to the Primary Industries (Customs) Charges Regulations 2024 on sheep or lambs that are exported from Australia, this table has effect.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The charge payer
2	What must the records cover?	The records must: (a) if the sheep or lambs are exported through an exporting agent—contain details of the transaction involving that agent (including that agent’s contact details); or (b) otherwise—enable the charge payer to substantiate the amount of charge payable and paid by the charge payer on the sheep or lambs
3	For how long must the charge payer keep the records?	Until the end of the period of 5 years beginning on the day after the end of the financial year in which the charge is imposed

Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

14‑8 Obligations of collection agents

(1) This clause sets out obligations that are imposed on an exporting agent if:

(a) charge is imposed by clause 14‑1 of Schedule 1 to the Primary Industries (Customs) Charges Regulations 2024 on sheep or lambs that are exported from Australia; and

(b) the sheep or lambs are exported in a calendar month through the exporting agent.

Payment of equivalent amounts

(2) For the purposes of subsection 10(1) of the Act, this table has effect.

Payment of equivalent amount
Item	Matter	Rule
1	Who is liable to pay an amount (the equivalent amount), on behalf of the charge payer, equal to the amount of the charge due for payment in relation to the sheep or lambs?	The exporting agent
2	When is the equivalent amount due and payable?	On the last day of the next calendar month
3	To whom is the equivalent amount payable?	The Commonwealth

Note: For penalty for late payment, see section 11 of the Act.

Giving monthly returns

(3) For the purposes of paragraph 59(2)(a) of the Act, this table has effect.

Monthly returns
Item	Matter	Rule
1	Who must give a return for the calendar month?	The exporting agent
2	When must the return be given?	Before the end of the next calendar month
3	To whom must the return be given?	The Secretary
4	What is the form of the return?	The return: (a) must be in the appropriate approved form and include the information required by that form; or (b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return

Note: Section 17 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

Making and keeping records

(4) For the purposes of paragraph 59(2)(b) of the Act, this table has effect.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The exporting agent
2	What must the records cover?	The records must enable the exporting agent to substantiate the equivalent amount payable and paid by that agent in relation to the sheep or lambs
3	For how long must the exporting agent keep the records?	Until the end of the period of 5 years beginning on the day after the end of the financial year in which the sheep or lambs are exported

Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

Subdivision 14‑D—Sheep and lambs owner charge

14‑9 Obligations of charge payers

When sheep and lambs owner charge due and payable

(1) For the purposes of section 8 of the Act, for charge imposed by subclause 14‑5(1) or (2) of Schedule 1 to the Primary Industries (Customs) Charges Regulations 2024 on sheep or lambs that are exported from Australia, this table has effect.

Sheep and lambs owner charge
Item	Matter	Rule
1	For sheep or lambs exported in a calendar month through an exporting agent, when is the charge due and payable?	On the last day of the next calendar month
2	For sheep or lambs exported in a calendar month other than through an exporting agent, when is the charge due and payable?	On the last day of the next calendar month
3	To whom is the charge payable?	The Commonwealth

Note 1: For item 1, the exporting agent is liable to pay an amount, on behalf of the charge payer, equal to the charge: see clause 14‑10 of this Schedule.

Note 2: For penalty for late payment, see section 9 of the Act.

Giving monthly returns

(2) For the purposes of paragraph 59(2)(a) of the Act, for charge imposed by subclause 14‑5(1) or (2) of Schedule 1 to the Primary Industries (Customs) Charges Regulations 2024 on sheep or lambs that are exported from Australia, this table has effect.

Monthly returns
Item	Matter	Rule
1	Who must give a return for a calendar month?	For sheep or lambs exported in the month other than through an exporting agent—the charge payer
2	When must the return be given?	Before the end of the next calendar month
3	To whom must the return be given?	The Secretary
4	What is the form of the return?	The return: (a) must be in the appropriate approved form and include the information required by that form; or (b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return

Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.

Making and keeping records

(3) For the purposes of paragraph 59(2)(b) of the Act, for charge imposed by subclause 14‑5(1) or (2) of Schedule 1 to the Primary Industries (Customs) Charges Regulations 2024 on sheep or lambs that are exported from Australia, this table has effect.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The charge payer
2	What must the records cover?	The records must: (a) if the sheep or lambs are exported through an exporting agent—contain details of the transaction involving that agent (including that agent’s contact details); or (b) otherwise—enable the charge payer to substantiate the amount of charge payable and paid by the charge payer on the sheep or lambs
3	For how long must the charge payer keep the records?	Until the end of the period of 5 years beginning on the day after the end of the financial year in which the charge is imposed

Note 1: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

Note 2: A person claiming a charge exemption has record‑keeping obligations, see clause 14‑11 of this Schedule.

14‑10 Obligations of collection agents

(1) This clause sets out obligations that are imposed on an exporting agent if:

(a) charge is imposed by subclause 14‑5(1) or (2) of Schedule 1 to the Primary Industries (Customs) Charges Regulations 2024 on sheep or lambs that are exported from Australia; and

(b) the sheep or lambs are exported in a calendar month through the exporting agent.

Payment of equivalent amounts

(2) For the purposes of subsection 10(1) of the Act, this table has effect.

Payment of equivalent amount
Item	Matter	Rule
1	Who is liable to pay an amount (the equivalent amount), on behalf of the charge payer, equal to the amount of the charge due for payment in relation to the sheep or lambs?	The exporting agent
2	When is the equivalent amount due and payable?	On the last day of the next calendar month
3	To whom is the equivalent amount payable?	The Commonwealth

Note: For penalty for late payment, see section 11 of the Act.

Giving monthly returns

(3) For the purposes of paragraph 59(2)(a) of the Act, this table has effect.

Monthly returns
Item	Matter	Rule
1	Who must give a return for the calendar month?	The exporting agent
2	When must the return be given?	Before the end of the next calendar month
3	To whom must the return be given?	The Secretary
4	What is the form of the return?	The return: (a) must be in the appropriate approved form and include the information required by that form; or (b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return

Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.

Making and keeping records

(4) For the purposes of paragraph 59(2)(b) of the Act, this table has effect.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The exporting agent
2	What must the records cover?	The records must enable the exporting agent to substantiate the equivalent amount payable and paid by that agent in relation to the sheep or lambs
3	For how long must the exporting agent keep the records?	Until the end of the period of 5 years beginning on the day after the end of the financial year in which the sheep or lambs are exported

Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

14‑11 Obligations of persons claiming charge exemption

For the purposes of paragraph 59(2)(c) of the Act, this table has effect if:

(a) sheep or lambs are exported from Australia in a financial year; and

(b) the person who owns the sheep or lambs immediately before they are loaded on the ship or aircraft in which they are exported considers that an exemption from charge applies under clause 14‑6 of Schedule 1 to the Primary Industries (Customs) Charges Regulations 2024.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The person
2	What must the records cover?	The records must contain details that are relevant to working out whether the exemption applies
3	For how long must the person keep the records?	Until the end of the period of 5 years beginning on the day after the end of the financial year

Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

Part 1‑4—Livestock products

Division 15—Introduction

15‑1 Simplified outline of this Part

Whole milk

The dairy produce levy is to be collected.

The levy is payable, and returns are due, after the end of each calendar month. An annual return also needs to be given.

There are collection agent obligations on proprietors of processing establishments, selling agents, buying agents or business purchasers.

There are record‑keeping obligations.

Goat fibre

The goat fibre levy is to be collected.

The levy is generally payable, and returns are generally due, after the end of each quarter in a calendar year.

There are collection agent obligations on selling agents, buying agents or business purchasers.

There are record‑keeping obligations.

Wool

The wool levy and wool export charge are to be collected.

The levy is generally payable, and returns are generally due, after the end of each calendar month in a financial year. However, in certain circumstances levy payers may be able to give an annual return and pay the levy after the end of the financial year. The charge is payable, and returns are due, after the end of each calendar month.

There are collection agent obligations on selling agents, buying agents, business purchasers or exporting agents.

There are record‑keeping obligations.

Division 16—Dairy produce

16‑1 Obligations of levy payers

When dairy produce levy due and payable

(1) For the purposes of section 8 of the Act, for:

(a) levy imposed on whole milk that is delivered to a processing establishment in Australia in a calendar month; or

(b) levy imposed on whole milk that is sold by the levy payer in a calendar month to a business purchaser (whether directly or through a selling agent or buying agent or both); or

this table has effect.

Dairy produce levy
Item	Matter	Rule
1	For whole milk that is delivered to a processing establishment, when is the levy due and payable?	On the last day of the second calendar month after the calendar month in which the delivery occurred
2	For whole milk that is sold, when is the levy due and payable?	On the last day of the second calendar month after the calendar month in which the sale occurred
3	For whole milk that is processed, when is the levy due and payable?	On the last day of the second calendar month after the calendar month in which the processing occurred
4	To whom is the levy payable?	The Commonwealth

Note 1: For items 1 and 2, a collection agent is liable to pay an amount, on behalf of the levy payer, equal to the levy: see clause 16‑2.

Note 2: For penalty for late payment, see section 9 of the Act.

Giving monthly and annual returns

(2) For the purposes of paragraph 59(2)(a) of the Act, for levy imposed on whole milk, this table has effect.

Monthly and annual returns
Item	Matter	Rule
1	Who must give a return for a calendar month?	For whole milk processed in the month (the processing month) by the levy payer—the levy payer
2	Who must give a return for a financial year?	For whole milk processed in the year by the levy payer—the levy payer
3	When must the return be given?	(a) for a return for the processing month—before the end of the second calendar month after the processing month; and (b) for a return for a financial year—before the end of July in the next financial year
4	To whom must the return be given?	The Secretary
5	What is the form of the return?	The return: (a) must be in the appropriate approved form and include the information required by that form; or (b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return

Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.

Making and keeping records

(3) For the purposes of paragraph 59(2)(b) of the Act, for levy imposed on whole milk, this table has effect.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The levy payer
2	What must the records cover?	The records must: (a) if a collection agent is liable to pay an equivalent amount on behalf of the levy payer—contain details of the transaction involving that agent (including that agent’s contact details); or (b) otherwise—enable the levy payer to substantiate the amount of levy payable and paid by the levy payer on the whole milk
3	For how long must the levy payer keep the records?	Until the end of the period of 5 years beginning on the day after the end of the financial year in which the levy is imposed

Note 1: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

Note 2: A person claiming a levy exemption has record‑keeping obligations, see clause 16‑3.

16‑2 Obligations of collection agents

(1) This clause sets out obligations that are imposed on a person if:

(a) levy is imposed on whole milk that is delivered to a processing establishment in Australia in a calendar month (the relevant month) in a financial year by or on behalf of the levy payer (the delivery case); or

(b) levy is imposed on whole milk that is sold by the levy payer in a calendar month (the relevant month) in a financial year to a business purchaser (whether directly or through a selling agent or buying agent or both) (the sale case).

Payment of equivalent amounts

(2) For the purposes of subsection 10(1) of the Act, this table has effect.

Payment of equivalent amounts
Item	Matter	Rule
1	Who is liable to pay an amount (the equivalent amount), on behalf of the levy payer, equal to the amount of the levy due for payment in relation to the whole milk?	The following person: (a) the proprietor of the processing establishment in the delivery case; (b) the liable collection agent in the sale case
2	When is the equivalent amount due and payable?	On the last day of the second calendar month after the relevant month
3	To whom is the equivalent amount payable?	The Commonwealth

Note 1: The definition of liable collection agent in section 5 of this instrument identifies a single person as the liable collection agent.

Note 2: For penalty for late payment, see section 11 of the Act.

Giving monthly and annual returns

(3) For the purposes of paragraph 59(2)(a) of the Act, this table has effect.

Monthly and annual returns
Item	Matter	Rule
1	Who must give a return for the relevant month?	The following person: (a) the proprietor of the processing establishment in the delivery case; (b) the liable collection agent in the sale case
2	Who must give a return for the financial year?	The following person: (a) the proprietor of the processing establishment in the delivery case; (b) the liable collection agent in the sale case
3	When must the return be given?	(a) for a return for the relevant month—before the end of the second calendar month after the relevant month; and (b) for a return for the financial year—before the end of July in the next financial year
4	To whom must the return be given?	The Secretary
5	What is the form of the return?	The return: (a) must be in the appropriate approved form and include the information required by that form; or (b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return

Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.

Making and keeping records

(4) For the purposes of paragraph 59(2)(b) of the Act, this table has effect.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The following person: (a) the proprietor of the processing establishment in the delivery case; (b) the liable collection agent in the sale case
2	What must the records cover?	The records must enable the person to substantiate the equivalent amount payable and paid by the person in relation to the whole milk
3	For how long must the person keep the records?	Until the end of the period of 5 years beginning on the day after the end of the financial year in which the whole milk is delivered or sold

Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

16‑3 Obligations of persons claiming levy exemption

For the purposes of paragraph 59(2)(c) of the Act, this table has effect if:

(a) whole milk is produced in Australia and that milk is delivered to a processing establishment in Australia in a financial year by or on behalf of the person who owns that milk immediately after it is produced and the person considers that an exemption from levy applies; or

(b) whole milk is produced in Australia and that milk is sold in a financial year to a business purchaser (whether directly or through a selling agent or buying agent or both) by the person who owns that milk immediately after it is produced and the person considers that an exemption from levy applies; or

(c) whole milk is produced in Australia and that milk is processed in a financial year by the person who owns that milk immediately after it is produced and the person considers that an exemption from levy applies.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The person
2	What must the records cover?	The records must contain details that are relevant to working out whether the exemption applies
3	For how long must the relevant person keep the records?	Until the end of the period of 5 years beginning on the day after the end of the financial year

Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

Division 17—Goat fibre

17‑1 Obligations of levy payers

When goat fibre levy due and payable

(1) For the purposes of section 8 of the Act, for:

(a) levy imposed on goat fibre that is sold by the levy payer in a quarter in a calendar year; or

(b) levy imposed on goat fibre that is used by the levy payer in a quarter in a calendar year in the production of other goods;

this table has effect.

Goat fibre levy
Item	Matter	Rule
1	For goat fibre sold to a business purchaser (whether directly or through a selling agent or buying agent or both), when is the levy due and payable?	(a) if the quarter is the threshold quarter in the calendar year or any earlier quarter in the year—on the last day of the first calendar month after the end of the threshold quarter; or (b) if the quarter is later than the threshold quarter in the calendar year—on the last day of the first calendar month after the end of the later quarter
2	For goat fibre sold other than to a business purchaser, when is the levy due and payable?	(a) if the quarter is the threshold quarter in the calendar year or any earlier quarter in the year—on the last day of the first calendar month after the end of the threshold quarter; or (b) if the quarter is later than the threshold quarter in the calendar year—on the last day of the first calendar month after the end of the later quarter
3	For goat fibre used by the levy payer in the production of other goods, when is the levy due and payable?	(a) if the quarter is the threshold quarter in the calendar year or any earlier quarter in the year—on the last day of the first calendar month after the end of the threshold quarter; or (b) if the quarter is later than the threshold quarter in the calendar year—on the last day of the first calendar month after the end of the later quarter
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 17‑2.

Note 2: For penalty for late payment, see section 9 of the Act.

Threshold quarter

(2) The threshold quarter in a calendar year, for a levy payer, is the first quarter in that year at the end of which the sum of the following is $50 or more:

(a) the total value of goat fibre that is sold by the levy payer in that year;

(b) the total value of goat fibre that is used by the levy payer in that year in the production of other goods.

Work out the value of goat fibre in accordance with Division 17 of Part 1‑4 of Schedule 1 to the Primary Industries (Excise) Levies Regulations 2024.

Giving quarterly returns

(3) For the purposes of paragraph 59(2)(a) of the Act, for levy imposed on goat fibre, this table has effect.

Quarterly returns
Item	Matter	Rule
1	Who must give a return for a quarter in a calendar year?	The following person: (a) for goat fibre sold by the levy payer in the threshold quarter in the year or in a later quarter in the year other than to a business purchaser—the levy payer; (b) for goat fibre used by the levy payer in the threshold quarter in the year or in a later quarter in the year in the production of other goods—the levy payer
2	When must the return be given?	Before the end of the first calendar month after the end of the threshold quarter or later quarter
3	To whom must the return be given?	The Secretary
4	What is the form of the return?	The return: (a) must be in the appropriate approved form and include the information required by that form; or (b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return

Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.

Making and keeping records

(4) For the purposes of paragraph 59(2)(b) of the Act, for levy imposed on goat fibre, this table has effect.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The levy payer
2	What must the records cover?	The records must: (a) if a collection agent is liable to pay an equivalent amount on behalf of the levy payer—contain details of the transaction involving that agent (including that agent’s contact details); or (b) otherwise—enable the levy payer to substantiate the amount of levy payable and paid by the levy payer on the goat fibre
3	For how long must the levy payer keep the records?	Until the end of the period of 5 years beginning on the day after the end of the calendar year in which the levy is imposed

Note 1: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

Note 2: A person claiming a levy exemption has record‑keeping obligations, see clause 17‑3.

17‑2 Obligations of collection agents

(1) This clause sets out obligations that are imposed on a person if levy is imposed on goat fibre that is sold by the levy payer in a quarter in a calendar year to a business purchaser (whether directly or through a selling agent or buying agent or both).

Payment of equivalent amounts

(2) For the purposes of subsection 10(1) of the Act, this table has effect.

Payment of equivalent amounts
Item	Matter	Rule
1	Who is liable to pay an amount (the equivalent amount), on behalf of the levy payer, equal to the amount of the levy due for payment in relation to the goat fibre?	The liable collection agent
2	When is the equivalent amount due and payable?	(a) if the quarter is the threshold quarter in the calendar year for the levy payer or any earlier quarter in the year—on the last day of the first calendar month after the end of the threshold quarter; or (b) if the quarter is later than the threshold quarter in the calendar year—on the last day of the first calendar month after the end of the later quarter
3	To whom is the equivalent amount payable?	The Commonwealth

Note 1: The definition of liable collection agent in section 5 of this instrument identifies a single person as the liable collection agent.

Note 2: For the definition of threshold quarter, see subclause 17‑1(2).

Note 3: For penalty for late payment, see section 11 of the Act.

Giving quarterly returns

(3) For the purposes of paragraph 59(2)(a) of the Act, this table has effect.

Quarterly returns
Item	Matter	Rule
1	Who must give a return for the quarter?	The liable collection agent, where the quarter is the threshold quarter in the calendar year for the levy payer or a later quarter in the year
2	When must the return be given?	Before the end of the first calendar month after the end of the threshold quarter or later quarter
3	To whom must the return be given?	The Secretary
4	What is the form of the return?	The return: (a) must be in the appropriate approved form and include the information required by that form; or (b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return

Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.

Making and keeping records

(4) For the purposes of paragraph 59(2)(b) of the Act, this table has effect.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The liable collection agent
2	What must the records cover?	The records must enable the person to substantiate the equivalent amount payable and paid by the person in relation to the goat fibre
3	For how long must the person keep the records?	Until the end of the period of 5 years beginning on the day after the end of the calendar year in which the goat fibre is sold

Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

17‑3 Obligations of persons claiming levy exemption

For the purposes of paragraph 59(2)(c) of the Act, this table has effect if goat fibre is harvested from a live goat in Australia and in a calendar year the goat fibre is sold, or used in the production of other goods, by the person who owns the goat fibre immediately after it is harvested and the person considers that an exemption from levy applies.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The person
2	What must the records cover?	The records must contain details that are relevant to working out whether the exemption applies
3	For how long must the person keep the records?	Until the end of the period of 5 years beginning on the day after the end of the calendar year

Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

Division 18—Wool

18‑1 Obligations of levy payers or charge payers

When wool levy due and payable

(1) For the purposes of section 8 of the Act, for:

(a) levy imposed on wool that is sold by the levy payer in a calendar month in a financial year; or

(b) levy imposed on wool that is used by the levy payer in a calendar month in a financial year in the production of other goods;

this table has effect.

Wool levy
Item	Matter	Rule
1	For wool sold to a business purchaser (whether directly or through a selling agent or buying agent or both), when is the levy due and payable?	(a) if the liable collection agent must give a return for the calendar month under subclause 18‑2(3)—on the last day of the next calendar month; or (b) if the liable collection agent must give a return for the financial year under subclause 18‑2(3)—on 31 August in the next financial year
2	For wool sold other than to a business purchaser, when is the levy due and payable?	(a) if the levy payer must give a return for the calendar month under subclause (3)—on the last day of the next calendar month; or (b) if the levy payer must give a return for the financial year under subclause (3)—on 31 August in the next financial year
3	For wool used by the levy payer in the production of other goods, when is the levy due and payable?	(a) if the levy payer must give a return for the calendar month under subclause (3)—on the last day of the next calendar month; or (b) if the levy payer must give a return for the financial year under subclause (3)—on 31 August in the next financial year
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 18‑2.

Note 2: For penalty for late payment, see section 9 of the Act.

When wool export charge due and payable

(2) For the purposes of section 8 of the Act, for charge imposed on wool that is exported from Australia in a calendar month in a financial year, this table has effect.

Wool export charge
Item	Matter	Rule
1	For wool exported through an exporting agent, when is the charge due and payable?	On the last day of the next calendar month
2	For wool exported other than through an exporting agent, when is the charge due and payable?	On the last day of the next calendar month
3	To whom is the charge payable?	The Commonwealth

Note 1: For item 1, the exporting agent is liable to pay an amount, on behalf of the charge payer, equal to the charge: see clause 18‑2.

Note 2: For penalty for late payment, see section 9 of the Act.

Giving monthly or annual returns

(3) For the purposes of paragraph 59(2)(a) of the Act, for levy or charge imposed on wool, this table has effect.

Monthly or annual returns
Item	Matter	Rule
1	Who must give a return for a calendar month in a financial year?	The following person: (a) for wool sold by the levy payer in the month other than to a business purchaser—the levy payer, unless the levy payer has an exemption from giving returns for calendar months in the year; (b) for wool used by the levy payer in the month in the production of other goods—the levy payer, unless the levy payer has an exemption from giving returns for calendar months in the year; (c) for wool exported in the month other than through an exporting agent—the charge payer
2	Who must give a return for a financial year?	The levy payer for wool who has an exemption from giving returns for calendar months in the year
3	When must the return be given?	(a) for a return for a calendar month—before the end of the next calendar month; or (b) for a return for a financial year—before the end of August in the next financial year
4	To whom must the return be given?	The Secretary
5	What is the form of the return?	The return: (a) must be in the appropriate approved form and include the information required by that form; or (b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return

Note 1: For the process for obtaining an exemption from giving monthly returns, see clause 18‑4.

Note 2: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.

Making and keeping records

(4) For the purposes of paragraph 59(2)(b) of the Act, for levy or charge imposed on wool, this table has effect.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The levy payer or the charge payer
2	What must the levy payer’s records cover?	The records must: (a) if a collection agent is liable to pay an equivalent amount on behalf of the levy payer—contain details of the transaction involving that agent (including that agent’s contact details); or (b) otherwise—enable the levy payer to substantiate the amount of levy payable and paid by the levy payer on the wool
3	What must the charge payer’s records cover?	The records must: (a) if an exporting agent is liable to pay an equivalent amount on behalf of the charge payer—contain details of the transaction involving that agent (including that agent’s contact details); or (b) otherwise—enable the charge payer to substantiate the amount of charge payable and paid by the charge payer on the wool
4	For how long must the levy payer or charge payer keep the records?	Until the end of the period of 5 years beginning on the day after the end of the financial year in which the levy or charge is imposed

Note 1: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

Note 2: A person claiming a levy or charge exemption has record‑keeping obligations, see clause 18‑3.

18‑2 Obligations of collection agents

(1) This clause sets out obligations that are imposed on a person if:

(a) levy is imposed on wool that is sold by the levy payer in a calendar month in a financial year to a business purchaser (whether directly or through a selling agent or buying agent or both) (the sale case); or

(b) charge is imposed on wool that is exported from Australia in a calendar month in a financial year through an exporting agent (the export case).

Payment of equivalent amounts

(2) For the purposes of subsection 10(1) of the Act, this table has effect.

Payment of equivalent amounts
Item	Matter	Rule
1	Who is liable to pay an amount (the equivalent amount), on behalf of the levy payer or charge payer, equal to the amount of the levy or charge due for payment in relation to the wool?	The following person: (a) the liable collection agent in the sale case; (b) the exporting agent in the export case
2	When is the equivalent amount due and payable?	(a) in the sale case: (i) if the liable collection agent must give a return for the month under subclause (3)—on the last day of the next calendar month; or (ii) if the liable collection agent must give a return for the financial year under subclause (3)—on 31 August in the next financial year; or (b) in the export case—on the last day of the next calendar month
3	To whom is the equivalent amount payable?	The Commonwealth

Note 1: The definition of liable collection agent in section 5 of this instrument identifies a single person as the liable collection agent.

Note 2: For penalty for late payment, see section 11 of the Act.

Giving monthly or annual returns

(3) For the purposes of paragraph 59(2)(a) of the Act, this table has effect.

Monthly or annual returns
Item	Matter	Rule
1	Who must give a return for the calendar month?	The following person: (a) the liable collection agent in the sale case, unless the agent has an exemption from giving returns for calendar months in the financial year; (b) the exporting agent in the export case
2	Who must give a return for the financial year?	The liable collection agent in the sale case if the agent has an exemption from giving returns for calendar months in the year
3	When must the return be given?	(a) for a return for a calendar month—before the end of the next calendar month; or (b) for a return for a financial year—before the end of August in the next financial year
4	To whom must the return be given?	The Secretary
5	What is the form of the return?	The return: (a) must be in the appropriate approved form and include the information required by that form; or (b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return

Note 1: For the process for obtaining an exemption from giving monthly returns, see clause 18‑5.

Note 2: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.

Making and keeping records

(4) For the purposes of paragraph 59(2)(b) of the Act, this table has effect.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The following person: (a) the liable collection agent in the sale case; (b) the exporting agent in the export case
2	What must the records cover?	The records must enable the person to substantiate the equivalent amount payable and paid by the person in relation to the wool
3	For how long must the person keep the records?	Until the end of the period of 5 years beginning on the day after the end of the financial year in which the wool is sold or exported

Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

18‑3 Obligations of persons claiming levy or charge exemption

For the purposes of paragraph 59(2)(c) of the Act, this table has effect if:

(a) wool is harvested from a live sheep or lamb in Australia and in a financial year the wool is sold, or used in the production of other goods, by the person who owns the wool immediately after it is harvested and the person considers that an exemption from levy applies; or

(b) wool is harvested from a live sheep or lamb in Australia and in a financial year the wool is exported from Australia and the person who exports the wool considers that an exemption from charge applies.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The person
2	What must the records cover?	The records must contain details that are relevant to working out whether the exemption applies
3	For how long must the person keep the records?	Until the end of the period of 5 years beginning on the day after the end of the financial year

Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

18‑4 Process for obtaining exemption from giving monthly returns—levy payers

(1) A person who:

(a) is a levy payer for levy imposed on wool that is sold by the levy payer in a financial year other than to a business purchaser; or

(b) is a levy payer for levy imposed on wool that is used by the levy payer in a financial year in the production of other goods;

is not required to give returns for calendar months in the year if:

(c) the person applies to the Secretary for an exemption from the requirement to give returns for calendar months in the year; and

(d) the person applies before the end of the first calendar month in the year in which such levy is imposed; and

(e) the Secretary grants the exemption under section 10.

(2) The person may apply only if the person reasonably believes that the total amount of levy that the person will pay, or will be likely to pay, in relation to wool and the financial year will be less than $500.

Note: For rules about the form of applications, granting exemptions and revoking exemptions, see section 10.

18‑5 Process for obtaining exemption from giving monthly returns—collection agents

(1) For the purposes of subclause 18‑2(3), the person who is the liable collection agent in the sale case is not required to give returns for calendar months in the financial year if:

(a) the person applies to the Secretary for an exemption from the requirement to give returns for calendar months in the year; and

(b) the person applies before the end of the first calendar month in the year in which levy is imposed on wool where the person is liable to pay an equivalent amount; and

Note: Under subclause 18‑2(3), the exporting agent in the export case must give monthly returns.

(2) The person may apply only if the person reasonably believes that the total equivalent amount that the person will pay, or will be likely to pay, in relation to levy imposed on wool and to the financial year will be less than $500.

Note: For rules about the form of applications, granting exemptions and revoking exemptions, see section 10.

Part 1‑5—Other animals

Division 19—Introduction

19‑1 Simplified outline of this Part

Farmed prawns

The farmed prawns levy, white spot disease repayment levy, farmed prawns export charge and white spot disease repayment export charge are to be collected.

The levies and charges are generally payable, and returns are generally due, after the end of each quarter in a financial year. However, in certain circumstances levy payers or charge payers may be able to give an annual return and pay the levies or charges after the end of the financial year.

There are collection agent obligations on exporting agents.

There are record‑keeping obligations.

Game animals

The game animal processing levy is to be collected.

The levy is payable, and returns are due, after the end of each calendar month.

There are no collection agents.

There are record‑keeping obligations.

Macropods

The macropod processing levy is to be collected.

There are no collection agents.

There are record‑keeping obligations.

Ratites

The ratite slaughter levy is to be collected.

The levy is payable, and returns are due, after the end of each calendar month.

There are collection agent obligations on proprietors of abattoirs.

There are record‑keeping obligations.

Division 20—Farmed prawns

20‑1 Obligations of levy payers or charge payers

When farmed prawns levy or white spot disease repayment levy due and payable

(1) For the purposes of section 8 of the Act, for:

(a) levy imposed on farmed prawns that are delivered by the levy payer in a quarter in a financial year; or

(b) levy imposed on farmed prawns that are sold by the levy payer in a quarter in a financial year; or

this table has effect.

Farmed prawns levy or white spot disease repayment levy
Item	Matter	Rule
1	When is the levy due and payable?	(a) if the levy payer must give a return for the quarter under subclause (3)—on the last day of the first calendar month after the end of the quarter; or (b) if the levy payer must give a return for the financial year under subclause (3)—on 31 August in the next financial year
2	To whom is the levy payable?	The Commonwealth

Note: For penalty for late payment, see section 9 of the Act.

When farmed prawns export charge or white spot disease repayment export charge due and payable

(2) For the purposes of section 8 of the Act, for charge imposed on farmed prawns that are exported from Australia in a quarter in a financial year, this table has effect.

Farmed prawns export charge or white spot disease repayment export charge
Item	Matter	Rule
1	For farmed prawns exported through an exporting agent, when is the charge due and payable?	(a) if that agent must give a return for the quarter under subclause 20‑2(3)—on the last day of the first calendar month after the end of the quarter; or (b) if that agent must give a return for the financial year under subclause 20‑2(3)—on 31 August in the next financial year
2	For farmed prawns exported other than through an exporting agent, when is the charge due and payable?	(a) if the charge payer must give a return for the quarter under subclause (3)—on the last day of the first calendar month after the end of the quarter; or (b) if the charge payer must give a return for the financial year under subclause (3)—on 31 August in the next financial year
3	To whom is the charge payable?	The Commonwealth

Note 1: For item 1, the exporting agent is liable to pay an amount, on behalf of the charge payer, equal to the charge: see clause 20‑2.

Note 2: For penalty for late payment, see section 9 of the Act.

Giving quarterly or annual returns

(3) For the purposes of paragraph 59(2)(a) of the Act, for levy or charge imposed on farmed prawns, this table has effect.

Quarterly or annual returns
Item	Matter	Rule
1	Who must give a return for a quarter in a financial year?	The following person: (a) for farmed prawns delivered by, sold by or processed by or for the levy payer in the quarter—the levy payer; (b) for farmed prawns exported in the quarter other than through an exporting agent—the charge payer; unless the person has an exemption from giving returns for quarters in the year
2	Who must give a return for a financial year?	The levy payer or charge payer for farmed prawns who has an exemption from giving returns for quarters in the year
3	When must the return be given?	(a) for a return for a quarter—before the end of the first calendar month after the end of the quarter; or (b) for a return for a financial year—before the end of August in the next financial year
4	To whom must the return be given?	The Secretary
5	What is the form of the return?	The return: (a) must be in the appropriate approved form and include the information required by that form; or (b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return

Note 1: For the process for obtaining an exemption from giving quarterly returns, see clause 20‑4.

Note 2: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.

Making and keeping records

(4) For the purposes of paragraph 59(2)(b) of the Act, for levy or charge imposed on farmed prawns, this table has effect.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The levy payer or charge payer
2	What must the levy payer’s records cover?	The records must enable the levy payer to substantiate the amount of levy payable and paid by the levy payer on the farmed prawns
3	What must the charge payer’s records cover?	The records must: (a) if an exporting agent is liable to pay an equivalent amount on behalf of the charge payer—contain details of the transaction involving that agent (including that agent’s contact details); or (b) otherwise—enable the charge payer to substantiate the amount of charge payable and paid by the charge payer on the farmed prawns
4	For how long must the levy payer or charge payer keep the records?	Until the end of the period of 5 years beginning on the day after the end of the financial year in which the levy or charge is imposed

Note 1: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

Note 2: A person claiming a levy or charge exemption has record‑keeping obligations, see clause 20‑3.

20‑2 Obligations of collection agents

(1) This clause sets out obligations that are imposed on a person if charge is imposed on farmed prawns that are exported from Australia in a quarter in a financial year through an exporting agent.

Payment of equivalent amounts

(2) For the purposes of subsection 10(1) of the Act, this table has effect.

Payment of equivalent amounts
Item	Matter	Rule
1	Who is liable to pay an amount (the equivalent amount), on behalf of the charge payer, equal to the amount of the charge due for payment in relation to the farmed prawns?	The exporting agent
2	When is the equivalent amount due and payable?	(a) if the exporting agent must give a return for the quarter under subclause (3)—on the last day of the first calendar month after the end of the quarter; or (b) if the exporting agent must give a return for the financial year under subclause (3)—on 31 August in the next financial year
3	To whom is the equivalent amount payable?	The Commonwealth

Note: For penalty for late payment, see section 11 of the Act.

Giving quarterly or annual returns

(3) For the purposes of paragraph 59(2)(a) of the Act, this table has effect.

Quarterly or annual returns
Item	Matter	Rule
1	Who must give a return for the quarter?	The exporting agent, unless the exporting agent has an exemption from giving returns for quarters in the financial year
2	Who must give a return for the financial year?	The exporting agent if the exporting agent has an exemption from giving returns for quarters in the year
3	When must the return be given?	(a) for a return for a quarter—before the end of the first calendar month after the end of the quarter; or (b) for a return for a financial year—before the end of August in the next financial year
4	To whom must the return be given?	The Secretary
5	What is the form of the return?	The return: (a) must be in the appropriate approved form and include the information required by that form; or (b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return

Note 1: For the process for obtaining an exemption from giving quarterly returns, see clause 20‑5.

Note 2: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.

Making and keeping records

(4) For the purposes of paragraph 59(2)(b) of the Act, this table has effect.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The exporting agent
2	What must the records cover?	The records must enable the exporting agent to substantiate the equivalent amount payable and paid by the exporting agent in relation to the farmed prawns
3	For how long must the exporting agent keep the records?	Until the end of the period of 5 years beginning on the day after the end of the financial year in which the farmed prawns are exported

Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

20‑3 Obligations of persons claiming levy or charge exemption

For the purposes of paragraph 59(2)(c) of the Act, this table has effect if:

(a) farmed prawns are harvested in Australia and in a financial year are delivered by, sold by or processed by or for, the person who owns the farmed prawns immediately after they are harvested and the person considers that an exemption from levy applies; or

(b) farmed prawns are harvested in Australia and in a financial year are exported from Australia and the person who exports the farmed prawns considers that an exemption from charge applies.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The person
2	What must the records cover?	The records must contain details that are relevant to working out whether the exemption applies
3	For how long must the person keep the records?	Until the end of the period of 5 years beginning on the day after the end of the financial year

Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

20‑4 Process for obtaining exemption from giving quarterly returns—levy payers or charge payers

(1) A person who:

(a) is a levy payer for levy imposed on farmed prawns that are delivered by the levy payer in a financial year; or

(b) is a levy payer for levy imposed on farmed prawns that are sold by the levy payer in a financial year; or

(c) is a levy payer for levy imposed on farmed prawns that are processed by or for the levy payer in a financial year; or

(d) is a charge payer for charge imposed on farmed prawns that are exported in a financial year other than through an exporting agent;

is not required to give returns for quarters in the year if:

(e) the person applies to the Secretary for an exemption from the requirement to give returns for quarters in the year; and

(f) the person applies before the end of the first quarter in the year in which such levy or charge is imposed; and

(g) the Secretary grants that exemption under section 10.

(2) The person may apply only if the person reasonably believes that the total quantity of farmed prawns in relation to which the person will pay, or will be likely to pay, levy or charge or both for the financial year will be less than 10,000 kilograms.

Note: For rules about the form of applications, granting exemptions and revoking exemptions, see section 10.

20‑5 Process for obtaining exemption from giving quarterly returns—collection agents

(1) For the purposes of subclause 20‑2(3), the person who is the exporting agent is not required to give returns for quarters in the financial year if:

(a) the person applies to the Secretary for an exemption from the requirement to give returns for quarters in the year; and

(b) the person applies before the end of the first quarter in the year in which charge is imposed on farmed prawns where the person is liable to pay an equivalent amount; and

(2) The person may apply only if the person reasonably believes that the total quantity of farmed prawns in relation to which the person will pay, or will be likely to pay, an equivalent amount for the financial year will be less than 10,000 kilograms.

Note: For rules about the form of applications, granting exemptions and revoking exemptions, see section 10.

Division 21—Game animals

21‑1 Obligations of levy payers

When game animal processing levy due and payable

(1) For the purposes of section 8 of the Act, for levy imposed on the processing of game animals in a calendar month, this table has effect.

Game animal processing levy
Item	Matter	Rule
1	When is the levy due and payable?	On the last day of the next calendar month
2	To whom is the levy payable?	The Commonwealth

Note: For penalty for late payment, see section 9 of the Act.

Giving monthly returns

(2) For the purposes of paragraph 59(2)(a) of the Act, for levy imposed on the processing of game animals, this table has effect.

Monthly returns
Item	Matter	Rule
1	Who must give a return for a calendar month?	For game animals processed in the month—the levy payer
2	When must the return be given?	Before the end of the next calendar month
3	To whom must the return be given?	The Secretary
4	What is the form of the return?	The return: (a) must be in the appropriate approved form and include the information required by that form; or (b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return

Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.

Making and keeping records

(3) For the purposes of paragraph 59(2)(b) of the Act, for levy imposed on the processing of game animals, this table has effect.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The levy payer
2	What must the records cover?	The records must enable the levy payer to substantiate the amount of levy payable and paid by the levy payer in relation to the game animals
3	For how long must the levy payer keep the records?	Until the end of the period of 5 years beginning on the day after the end of the financial year in which the levy is imposed

Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

Division 22—Macropods

22‑1 Obligations of levy payers

When macropod processing levy due and payable

(1) For the purposes of section 8 of the Act, for levy imposed on the processing of macropods in a calendar month in a financial year, this table has effect.

Macropod processing levy
Item	Matter	Rule
1	When is the levy due and payable?	(a) if the levy payer must give a return for the calendar month under subclause (2)—on the last day of the next calendar month; or (b) if the levy payer must give a return for the financial year under subclause (2)—on 31 August in the next financial year
2	To whom is the levy payable?	The Commonwealth

Note: For penalty for late payment, see section 9 of the Act.

Giving monthly or annual returns

(2) For the purposes of paragraph 59(2)(a) of the Act, for levy imposed on the processing of macropods, this table has effect.

Monthly or annual returns
Item	Matter	Rule
1	Who must give a return for a calendar month in a financial year?	For macropods processed in the month—the levy payer, unless the levy payer has an exemption from giving returns for calendar months in the year
2	Who must give a return for a financial year?	The levy payer for macropods who has an exemption from giving returns for calendar months in the year
3	When must the return be given?	(a) for a return for a calendar month—before the end of the next calendar month; or (b) for a return for a financial year—before the end of August in the next financial year
4	To whom must the return be given?	The Secretary
5	What is the form of the return?	The return: (a) must be in the appropriate approved form and include the information required by that form; or (b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return

Note 1: For the process for obtaining an exemption from giving monthly returns, see clause 22‑3.

Note 2: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.

Making and keeping records

(3) For the purposes of paragraph 59(2)(b) of the Act, for levy imposed on the processing of macropods, this table has effect.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The levy payer
2	What must the records cover?	The records must enable the levy payer to substantiate the amount of levy payable and paid by the levy payer in relation to the macropods
3	For how long must the levy payer keep the records?	Until the end of the period of 5 years beginning on the day after the end of the financial year in which the levy is imposed

Note 1: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

Note 2: A person claiming a levy exemption has record‑keeping obligations, see clause 22‑2.

22‑2 Obligations of persons claiming levy exemption

For the purposes of paragraph 59(2)(c) of the Act, this table has effect if:

(a) macropods are processed at a processing establishment in Australia in a financial year and the macropods:

(i) were killed in their habitat by a shot from a firearm; and

(ii) are for human or animal consumption; and

(b) the proprietor of the establishment considers that an exemption from levy applies under clause 22‑2 of Schedule 1 to the Primary Industries (Excise) Levies Regulations 2024.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The proprietor
2	What must the records cover?	The proprietor must make records containing details that are relevant to working out whether the exemption applies
3	For how long must the proprietor keep the records?	Until the end of the period of 5 years beginning on the day after the end of the financial year

Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

22‑3 Process for obtaining exemption from giving monthly returns—levy payers

(1) A person who is a levy payer for levy imposed on the processing at a processing establishment in Australia of macropods in a financial year is not required to give returns for calendar months in the year if:

(a) the person applies to the Secretary for an exemption from the requirement to give returns for calendar months in the year; and

(b) the person applies before the end of the first calendar month in the year in which such levy is imposed; and

(2) The person may apply only if the person reasonably believes that the total amount of levy that the person will pay, or will be likely to pay, in relation to macropods and the financial year will be less than $750.

Note: For rules about the form of applications, granting exemptions and revoking exemptions, see section 10.

Division 23—Ratites

23‑1 Obligations of levy payers

When ratite slaughter levy due and payable

(1) For the purposes of section 8 of the Act, for levy imposed on the slaughter of ratites in a calendar month, this table has effect.

Ratite slaughter levy
Item	Matter	Rule
1	When is the levy due and payable?	On the last day of the next calendar month
2	To whom is the levy payable?	The Commonwealth

Note 1: The levy payer is the person who owns the ratites at the time of the slaughter.

If the levy payer is the proprietor of the abattoir, the proprietor needs to pay levy.

If another person is the levy payer, the proprietor of the abattoir (as a collection agent) is liable to pay an amount, on behalf of the levy payer, equal to the levy: see clause 23‑2.

Note 2: For penalty for late payment, see section 9 of the Act.

Giving monthly returns

(2) For the purposes of paragraph 59(2)(a) of the Act, for levy imposed on the slaughter of ratites, this table has effect.

Monthly returns
Item	Matter	Rule
1	Who must give a return for a calendar month?	For ratites slaughtered in the month where the levy payer is the proprietor of the abattoir—the levy payer
2	When must the return be given?	Before the end of the next calendar month
3	To whom must the return be given?	The Secretary
4	What is the form of the return?	The return: (a) must be in the appropriate approved form and include the information required by that form; or (b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return

Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.

Making and keeping records

(3) For the purposes of paragraph 59(2)(b) of the Act, for levy imposed on the slaughter of ratites, this table has effect.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The levy payer
2	What must the records cover?	The records must: (a) if a collection agent is liable to pay an equivalent amount on behalf of the levy payer—contain details of the transaction involving that agent (including that agent’s contact details); or (b) otherwise—enable the levy payer to substantiate the amount of levy payable and paid by the levy payer in relation to the ratites
3	For how long must the levy payer keep the records?	Until the end of the period of 5 years beginning on the day after the end of the financial year in which the levy is imposed

Note 1: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

Note 2: A person claiming a levy exemption has record‑keeping obligations, see clause 23‑3.

23‑2 Obligations of collection agents

(1) This clause sets out obligations that are imposed on a person if:

(a) levy is imposed on the slaughter of ratites; and

(b) the ratites are slaughtered at an abattoir in a calendar month; and

Payment of equivalent amounts

(2) For the purposes of subsection 10(1) of the Act, this table has effect.

Payment of equivalent amounts
Item	Matter	Rule
1	Who is liable to pay an amount (the equivalent amount), on behalf of the levy payer, equal to the amount of the levy due for payment in relation to the ratites?	The proprietor of the abattoir
2	When is the equivalent amount due and payable?	On the last day of the next calendar month
3	To whom is the equivalent amount payable?	The Commonwealth

Note: For penalty for late payment, see section 11 of the Act.

Giving monthly returns

(3) For the purposes of paragraph 59(2)(a) of the Act, this table has effect.

Monthly returns
Item	Matter	Rule
1	Who must give a return for the calendar month?	The proprietor of the abattoir
2	When must the return be given?	Before the end of the next calendar month
3	To whom must the return be given?	The Secretary
4	What is the form of the return?	The return: (a) must be in the appropriate approved form and include the information required by that form; or (b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return

Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.

Making and keeping records

(4) For the purposes of paragraph 59(2)(b) of the Act, this table has effect.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The proprietor of the abattoir
2	What must the records cover?	The records must enable the proprietor to substantiate the equivalent amount payable and paid by the proprietor in relation to the ratites
3	For how long must the proprietor keep the records?	Until the end of the period of 5 years beginning on the day after the end of the financial year in which the ratites are slaughtered

Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

23‑3 Obligations of persons claiming levy exemption

For the purposes of paragraph 59(2)(c) of the Act, this table has effect if:

(a) ratites are slaughtered in Australia in a financial year at an abattoir for human consumption; and

(b) the person who owns the ratites at the time of the slaughter considers that an exemption from levy applies under clause 23‑2 of Schedule 1 to the Primary Industries (Excise) Levies Regulations 2024.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The person
2	What must the records cover?	The records must contain details that are relevant to working out whether the exemption applies
3	For how long must the person keep the records?	Until the end of the period of 5 years beginning on the day after the end of the financial year

Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

Schedule 2—Plants and plant products

Note: See section 9.

Part 2‑1—Crops

Division 24—Introduction

24‑1 Simplified outline of this Part

Cotton

The cotton fibre levy and seed cotton export charge are to be collected.

The levy and charge are payable, and returns are due, after the end of each calendar month.

There are collection agent obligations on cotton gin proprietors and exporting agents.

There are record‑keeping obligations.

Grain

The grain levy is to be collected.

The levy is payable, and returns are due, after the end of each quarter in a financial year.

There are collection agent obligations on selling agents, buying agents, business purchasers or persons processing grain for levy payers.

There are record‑keeping obligations.

Pasture seeds

The pasture seed levy is to be collected.

The levy is payable, and returns are due, after the end of each quarter in a financial year.

There are collection agent obligations on bodies certifying pasture seeds under a certification scheme.

There are record‑keeping obligations.

Rice

The rice levy is to be collected.

The levy is payable, and returns are due, after the end of each period of 6 months beginning on 1 January or 1 July.

There are collection agent obligations on proprietors of processing establishments at which rice is delivered.

There are record‑keeping obligations.

Sugarcane

The sugarcane levy is to be collected.

60% of the amount of the levy is generally payable after the end of each calendar month in the sugarcane season (the period of 12 months beginning on 1 March) and 40% of the levy is payable on the last day of February in the next calendar year after the calendar year in which the sugarcane is sold or processed.

There are collection agent obligations on processors of sugarcane.

There are record‑keeping obligations.

Division 25—Cotton

25‑1 Obligations of levy payers or charge payers

When cotton fibre levy due and payable

(1) For the purposes of section 8 of the Act, for levy imposed on cotton fibre that is produced in a calendar month, this table has effect.

Cotton fibre levy
Item	Matter	Rule
1	For cotton fibre produced by a person for the levy payer, when is the levy due and payable?	On the last day of the next calendar month
2	For cotton fibre produced by the levy payer, when is the levy due and payable?	On the last day of the next calendar month
3	To whom is the levy payable?	The Commonwealth

Note 1: The levy payer is the person who owns the seed cotton immediately before the cotton fibre is produced.

If the levy payer is the cotton gin proprietor, the proprietor needs to pay levy.

If another person is the levy payer, the cotton gin proprietor (as a collection agent) is liable to pay an amount, on behalf of the levy payer, equal to the levy: see clause 25‑2.

Note 2: For penalty for late payment, see section 9 of the Act.

When seed cotton export charge due and payable

(2) For the purposes of section 8 of the Act, for charge imposed on seed cotton that is exported from Australia in a calendar month, this table has effect.

Seed cotton export charge
Item	Matter	Rule
1	For seed cotton exported through an exporting agent, when is the charge due and payable?	On the last day of the next calendar month
2	For seed cotton exported other than through an exporting agent, when is the charge due and payable?	On the last day of the next calendar month
3	To whom is the charge payable?	The Commonwealth

Note 1: For item 1, the exporting agent is liable to pay an amount, on behalf of the charge payer, equal to the charge: see clause 25‑2.

Note 2: For penalty for late payment, see section 9 of the Act.

Giving monthly returns

(3) For the purposes of paragraph 59(2)(a) of the Act, for levy imposed on cotton fibre or charge imposed on seed cotton, this table has effect.

Monthly returns
Item	Matter	Rule
1	Who must give a return for a calendar month?	The following person: (a) for cotton fibre produced in the month by the levy payer—the levy payer; (b) for seed cotton exported in the month other than through an exporting agent—the charge payer
2	When must the return be given?	Before the end of the next calendar month
3	To whom must the return be given?	The Secretary
4	What is the form of the return?	The return: (a) must be in the appropriate approved form and include the information required by that form; or (b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return

Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.

Making and keeping records

(4) For the purposes of paragraph 59(2)(b) of the Act, for levy imposed on cotton fibre or charge imposed on seed cotton, this table has effect.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The levy payer or the charge payer
2	What must the levy payer’s records cover?	The records must: (a) if a collection agent is liable to pay an equivalent amount on behalf of the levy payer—contain details of the transaction involving that agent (including that agent’s contact details); or (b) otherwise—enable the levy payer to substantiate the amount of levy payable and paid by the levy payer on the cotton fibre
3	What must the charge payer’s records cover?	The records must: (a) if an exporting agent is liable to pay an equivalent amount on behalf of the charge payer—contain details of the transaction involving that agent (including that agent’s contact details); or (b) otherwise—enable the charge payer to substantiate the amount of charge payable and paid by the charge payer on the seed cotton
4	For how long must the levy payer or charge payer keep the records?	Until the end of the period of 5 years beginning on the day after the end of the financial year in which the levy or charge is imposed

Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

25‑2 Obligations of collection agents

(1) This clause sets out obligations that are imposed on a person if:

(a) levy is imposed on cotton fibre that is produced in a calendar month by a person (the cotton gin proprietor) for the levy payer (the production case); or

(b) charge is imposed on seed cotton that is exported from Australia in a calendar month through an exporting agent (the export case).

Payment of equivalent amounts

(2) For the purposes of subsection 10(1) of the Act, this table has effect.

Payment of equivalent amounts
Item	Matter	Rule
1	Who is liable to pay an amount (the equivalent amount), on behalf of the levy payer or charge payer, equal to the amount of the levy due for payment in relation to the cotton fibre or the amount of the charge due for payment in relation to the seed cotton?	The following person: (a) the cotton gin proprietor in the production case; (b) the exporting agent in the export case
2	When is the equivalent amount due and payable?	On the last day of the next calendar month
3	To whom is the equivalent amount payable?	The Commonwealth

Note: For penalty for late payment, see section 11 of the Act.

Giving monthly returns

(3) For the purposes of paragraph 59(2)(a) of the Act, this table has effect.

Monthly returns
Item	Matter	Rule
1	Who must give a return for the calendar month?	The following person: (a) the cotton gin proprietor in the production case; (b) the exporting agent in the export case
2	When must the return be given?	Before the end of the next calendar month
3	To whom must the return be given?	The Secretary
4	What is the form of the return?	The return: (a) must be in the appropriate approved form and include the information required by that form; or (b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return

Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.

Making and keeping records

(4) For the purposes of paragraph 59(2)(b) of the Act, this table has effect.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The following person: (a) the cotton gin proprietor in the production case; (b) the exporting agent in the export case
2	What must the records cover?	The records must enable the person to substantiate the equivalent amount payable and paid by the person in relation to the cotton fibre or seed cotton
3	For how long must the person keep the records?	Until the end of the period of 5 years beginning on the day after the end of the financial year in which the cotton fibre is produced or the seed cotton is exported

Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

Division 26—Grain

26‑1 Obligations of levy payers

When grain levy due and payable

(1) For the purposes of section 8 of the Act, for:

(a) levy imposed on grain that is sold by the levy payer in a quarter in a financial year; or

(b) levy imposed on grain that is processed by or for the levy payer in a quarter in a financial year;

this table has effect.

Grain levy
Item	Matter	Rule
1	For grain sold to a business purchaser (whether directly or through a selling agent or buying agent or both), when is the levy due and payable?	(a) if the quarter is the threshold quarter in the year or any earlier quarter in the year—on the last day of the first calendar month after the end of the threshold quarter; or (b) if the quarter is later than the threshold quarter in the year—on the last day of the first calendar month after the end of the later quarter
2	For grain processed for the levy payer, when is the levy due and payable?	(a) if the quarter is the threshold quarter in the year or any earlier quarter in the year—on the last day of the first calendar month after the end of the threshold quarter; or (b) if the quarter is later than the threshold quarter in the year—on the last day of the first calendar month after the end of the later quarter
3	For grain processed by the levy payer, when is the levy due and payable?	(a) if the quarter is the threshold quarter in the year or any earlier quarter in the year—on the last day of the first calendar month after the end of the threshold quarter; or (b) if the quarter is later than the threshold quarter in the year—on the last day of the first calendar month after the end of the later quarter
4	To whom is the levy payable?	The Commonwealth

Note 1: For items 1 and 2, a collection agent is liable to pay an amount, on behalf of the levy payer, equal to the levy: see clause 26‑2.

Note 2: For penalty for late payment, see section 9 of the Act.

Threshold quarter

(2) The threshold quarter in a financial year, for a levy payer and for a transaction of a kind specified in an item in this table, is the first quarter in that year at the end of which the total amount of levy that the levy payer is liable to pay in relation to that kind of transaction and that year is $25 or more.

Threshold quarter
Item	Kind of transaction
1	Wheat sold by the levy payer in that year
2	Wheat processed by or for the levy payer in that year
3	Coarse grains sold by the levy payer in that year
4	Coarse grains processed by or for the person in that year
5	Oilseeds sold by the levy payer in that year
6	Oilseeds processed by or for the levy payer in that year
7	Grain legumes sold by the levy payer in that year
8	Grain legumes processed by or for the levy payer in that year

Giving quarterly returns

(3) For the purposes of paragraph 59(2)(a) of the Act, for levy imposed on grain, this table has effect.

Quarterly returns
Item	Matter	Rule
1	Who must give a return for a quarter in a financial year?	For grain processed by the levy payer in the threshold quarter in the year or in a later quarter in the year—the levy payer
2	When must the return be given?	Before the end of the first calendar month after the end of the threshold quarter or later quarter
3	To whom must the return be given?	The Secretary
4	What is the form of the return?	The return: (a) must be in the appropriate approved form and include the information required by that form; or (b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return

Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.

Making and keeping records

(4) For the purposes of paragraph 59(2)(b) of the Act, for levy imposed on grain, this table has effect.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The levy payer
2	What must the records cover?	The records must: (a) if a collection agent is liable to pay an equivalent amount on behalf of the levy payer—contain details of the transaction involving that agent (including that agent’s contact details); or (b) otherwise—enable the levy payer to substantiate the amount of levy payable and paid by the levy payer on the grain
3	For how long must the levy payer keep the records?	Until the end of the period of 5 years beginning on the day after the end of the financial year in which the levy is imposed

Note 1: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

Note 2: A person claiming a levy exemption has record‑keeping obligations, see clause 26‑3.

26‑2 Obligations of collection agents

(1) This clause sets out obligations that are imposed on a person if:

(a) levy is imposed on grain that is sold by the levy payer in a quarter in a financial year to a business purchaser (whether directly or through a selling agent or buying agent or both) (the sale case); or

(b) levy is imposed on grain that is processed for the levy payer in a quarter in a financial year (the processing case).

Payment of equivalent amounts

(2) For the purposes of subsection 10(1) of the Act, this table has effect.

Payment of equivalent amounts
Item	Matter	Rule
1	Who is liable to pay an amount (the equivalent amount), on behalf of the levy payer, equal to the amount of the levy due for payment in relation to the grain?	The following person: (a) the liable collection agent in the sale case; (b) the person who carried out the processing in the processing case
2	When is the equivalent amount due and payable?	(a) if the quarter is the threshold quarter in the financial year for the levy payer or any earlier quarter in the year—on the last day of the first calendar month after the end of the threshold quarter; or (b) if the quarter is later than the threshold quarter in the financial year—on the last day of the first calendar month after the end of the later quarter
3	To whom is the equivalent amount payable?	The Commonwealth

Note 1: The definition of liable collection agent in section 5 of this instrument identifies a single person as the liable collection agent.

Note 2: For the definition of threshold quarter, see subclause 26‑1(2).

Note 3: For penalty for late payment, see section 11 of the Act.

Giving quarterly returns

(3) For the purposes of paragraph 59(2)(a) of the Act, this table has effect.

Quarterly returns
Item	Matter	Rule
1	Who must give a return for the quarter?	The following person: (a) the liable collection agent in the sale case; (b) the person who carried out the processing in the processing case; where the quarter is the threshold quarter in the financial year for the levy payer or a later quarter in the year
2	When must the return be given?	Before the end of the first calendar month after the end of the threshold quarter or later quarter
3	To whom must the return be given?	The Secretary
4	What is the form of the return?	The return: (a) must be in the appropriate approved form and include the information required by that form; or (b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return

Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.

Making and keeping records

(4) For the purposes of paragraph 59(2)(b) of the Act, this table has effect.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The following person: (a) the liable collection agent in the sale case; (b) the person who carried out the processing in the processing case
2	What must the records cover?	The records must enable the person to substantiate the equivalent amount payable and paid by the person in relation to the grain
3	For how long must the person keep the records?	Until the end of the period of 5 years beginning on the day after the end of the financial year in which the grain is sold or processed

Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

26‑3 Obligations of persons claiming levy exemption

For the purposes of paragraph 59(2)(c) of the Act, this table has effect if:

(a) grain is harvested in Australia and in a financial year is sold by the person who owns the grain immediately after it is harvested and the person considers that an exemption from levy applies; or

(b) grain is harvested in Australia and in a financial year is processed by or for the person who owns the grain immediately after it is harvested and the person considers that an exemption from levy applies.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The person
2	What must the records cover?	The records must contain details that are relevant to working out whether the exemption applies
3	For how long must the person keep the records?	Until the end of the period of 5 years beginning on the day after the end of the financial year

Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

Division 27—Pasture seeds

27‑1 Obligations of levy payers

When pasture seed levy due and payable

(1) For the purposes of section 8 of the Act, for levy imposed on pasture seeds that are certified under a certification scheme in a quarter in a financial year, this table has effect.

Pasture seed levy
Item	Matter	Rule
1	For pasture seeds that are certified by a State, when is the levy due and payable?	On the last day of the first calendar month after the end of the quarter
2	For pasture seeds that are certified by a body other than a State, when is the levy due and payable?	On the last day of the first calendar month after the end of the quarter
3	To whom is the levy payable?	(a) if item 1 applies: (i) if an agreement is in force under section 12 of the Act for the State, on behalf of the Commonwealth, to collect the levy—that State on behalf of the Commonwealth; or (ii) otherwise—the Commonwealth; or (b) if item 2 applies—the Commonwealth

Note 1: For item 1, in 2024 the States doing the certifications were the following:

(a) Western Australia, through the Department of Primary Industries and Regional Development Diagnostic Laboratory Services ‑ Seed Testing and Certification which is part of the Western Australian Department of Primary Industries and Regional Development;

(b) South Australia, through Seed Services Australia which is part of the South Australian Department of Primary Industries and Regions;

(c) Tasmania, through Tasmanian Seed Services which is part of the Tasmanian Department of Natural Resources and Environment.

Note 2: For item 2, in 2024 BVAQ Pty Ltd (ACN 004 319 171) was a body doing the certifications. That body (as a collection agent) is liable to pay an amount, on behalf of the levy payer, equal to the levy: see clause 27‑2.

If the body pays that amount, the levy payer’s liability to pay the levy is discharged under section 10 of the Act. That section allows the body to deduct amounts from money received by the body on behalf of the levy payer or money payable by the body to the levy payer, or to recover amounts from the levy payer, up to the amount of the levy.

Note 3: For penalty for late payment, see section 9 of the Act.

Giving quarterly returns

(2) For the purposes of paragraph 59(2)(a) of the Act, if subparagraph (a)(ii) of item 3 of the table in subclause (1) applies, this table has effect.

Quarterly returns
Item	Matter	Rule
1	Who must give a return for a quarter in a financial year?	For pasture seeds that are certified under a certification scheme in the quarter—the levy payer
2	When must the return be given?	Before the end of the first calendar month after the end of the quarter
3	To whom must the return be given?	The Secretary
4	What is the form of the return?	The return: (a) must be in the appropriate approved form and include the information required by that form; or (b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return

Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.

Making and keeping records

(3) For the purposes of paragraph 59(2)(b) of the Act, for levy imposed on pasture seeds, this table has effect.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The levy payer
2	What must the records cover?	The records must: (a) if a collection agent is liable to pay an equivalent amount on behalf of the levy payer—contain details of the transaction involving that agent (including that agent’s contact details); or (b) otherwise—enable the levy payer to substantiate the amount of levy payable and paid by the levy payer on the pasture seeds
3	For how long must the levy payer keep the records?	Until the end of the period of 5 years beginning on the day after the end of the financial year in which the levy is imposed

Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

27‑2 Obligations of collection agents

(1) This clause sets out obligations that are imposed on a person if levy is imposed on pasture seeds that are certified under a certification scheme in a quarter in a financial year by a body other than a State.

Note: In 2024 BVAQ Pty Ltd (ACN 004 319 171) was a body doing the certifications.

Payment of equivalent amounts

(2) For the purposes of subsection 10(1) of the Act, this table has effect.

Payment of equivalent amounts
Item	Matter	Rule
1	Who is liable to pay an amount (the equivalent amount), on behalf of the levy payer, equal to the amount of the levy due for payment in relation to the pasture seeds?	The body
2	When is the equivalent amount due and payable?	On the last day of the first calendar month after the end of the quarter
3	To whom is the equivalent amount payable?	The Commonwealth

Note: For penalty for late payment, see section 11 of the Act.

Giving quarterly returns

(3) For the purposes of paragraph 59(2)(a) of the Act, this table has effect.

Quarterly returns
Item	Matter	Rule
1	Who must give a return for the quarter?	The body
2	When must the return be given?	Before the end of the first calendar month after the end of the quarter
3	To whom must the return be given?	The Secretary
4	What is the form of the return?	The return: (a) must be in the appropriate approved form and include the information required by that form; or (b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return

Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.

Making and keeping records

(4) For the purposes of paragraph 59(2)(b) of the Act, this table has effect.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The body
2	What must the records cover?	The records must enable the body to substantiate the equivalent amount payable and paid by it in relation to the pasture seeds
3	For how long must the body keep the records?	Until the end of the period of 5 years beginning on the day after the end of the financial year in which the pasture seeds are certified

Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

Division 28—Rice

28‑1 Obligations of levy payers

When rice levy due and payable

(1) For the purposes of section 8 of the Act, for levy imposed on rice that is delivered to a processing establishment in Australia in a period of 6 months beginning on 1 January or 1 July, this table has effect.

Rice levy
Item	Matter	Rule
1	When is the levy due and payable?	On the last day of the first calendar month after the end of that 6‑month period
2	To whom is the levy payable?	The Commonwealth

Note 1: If the levy payer is the proprietor of the processing establishment, the proprietor needs to pay levy.

If another person is the levy payer, the proprietor of the processing establishment (as a collection agent) is liable to pay an amount, on behalf of the levy payer, equal to the levy: see clause 28‑2.

Note 2: For penalty for late payment, see section 9 of the Act.

Giving 6‑monthly returns

(2) For the purposes of paragraph 59(2)(a) of the Act, for levy imposed on rice that is delivered to a processing establishment in Australia, this table has effect.

6‑monthly returns
Item	Matter	Rule
1	Who must give a return for a period of 6 months beginning on 1 January or 1 July?	For rice delivered in that period where the levy payer is the proprietor of the processing establishment—the levy payer
2	When must the return be given?	Before the end of the first calendar month after the end of the 6‑month period
3	To whom must the return be given?	The Secretary
4	What is the form of the return?	The return: (a) must be in the appropriate approved form and include the information required by that form; or (b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return

Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.

Making and keeping records

(3) For the purposes of paragraph 59(2)(b) of the Act, for levy imposed on rice that is delivered to a processing establishment in Australia, this table has effect.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The levy payer
2	What must the records cover?	The records must: (a) if a collection agent is liable to pay an equivalent amount on behalf of the levy payer—contain details of the transaction involving that agent (including that agent’s contact details); or (b) otherwise—enable the levy payer to substantiate the amount of levy payable and paid by the levy payer on the rice
3	For how long must the levy payer keep the records?	Until the end of the period of 5 years beginning on the day after the end of the period of 6 months beginning on 1 January or 1 July in which the levy is imposed

Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

28‑2 Obligations of collection agents

(1) This clause sets out obligations that are imposed on a person if:

(a) levy is imposed on rice that is delivered to a processing establishment in Australia; and

(b) the rice is delivered in a period of 6 months beginning on 1 January or 1 July; and

Payment of equivalent amounts

(2) For the purposes of subsection 10(1) of the Act, this table has effect.

Payment of equivalent amounts
Item	Matter	Rule
1	Who is liable to pay an amount (the equivalent amount), on behalf of the levy payer, equal to the amount of the levy due for payment in relation to the rice?	The proprietor of the processing establishment
2	When is the equivalent amount due and payable?	On the last day of the first calendar month after the end of the 6‑month period
3	To whom is the equivalent amount payable?	The Commonwealth

Note: For penalty for late payment, see section 11 of the Act.

Giving 6‑monthly returns

(3) For the purposes of paragraph 59(2)(a) of the Act, this table has effect.

6‑monthly returns
Item	Matter	Rule
1	Who must give a return for the 6‑month period?	The proprietor of the processing establishment
2	When must the return be given?	Before the end of the first calendar month after the end of the 6‑month period
3	To whom must the return be given?	The Secretary
4	What is the form of the return?	The return: (a) must be in the appropriate approved form and include the information required by that form; or (b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return

Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.

Making and keeping records

(4) For the purposes of paragraph 59(2)(b) of the Act, this table has effect.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The proprietor of the processing establishment
2	What must the records cover?	The records must enable the proprietor to substantiate the equivalent amount payable and paid by the proprietor in relation to the rice
3	For how long must the proprietor keep the records?	Until the end of the period of 5 years beginning on the day after the end of the 6‑month period in which the rice is delivered

Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

Division 29—Sugarcane

29‑1 Obligations of levy payers

When sugarcane levy due and payable

(1) For the purposes of section 8 of the Act, for:

(a) levy imposed on sugarcane that is sold in a calendar month in a sugarcane season to a processor for processing at a processing establishment; or

(b) levy imposed on sugarcane processed in a calendar month in a sugarcane season by a processor at a processing establishment;

this table has effect.

Sugarcane levy
Item	Matter	Rule
1	When is the levy due and payable?	(a) if the calendar month is the threshold calendar month in the sugarcane season or any earlier calendar month in the season: (i) 60% of the amount of the levy is due and payable on the last day of the next calendar month after the threshold calendar month; and (ii) 40% of the amount of the levy is due and payable on the last day of February in the next calendar year after the calendar year in which the threshold calendar month occurs; or (b) if the calendar month is later than the threshold calendar month in the sugarcane season: (i) 60% of the amount of the levy is due and payable on the last day of the next calendar month after the later calendar month; and (ii) 40% of the amount of the levy is due and payable on the last day of February in the next calendar year after the calendar year in which the later calendar month occurs
2	To whom is the levy payable?	The Commonwealth

Note 1: If a levy payer is not the processor, the processor (as a collection agent) is liable to pay an amount, on behalf of the levy payer, equal to the levy: see clause 29‑2.

If the processor pays that amount, the levy payer’s liability to pay the levy is discharged under section 10 of the Act. That section allows the processor to deduct amounts from money received by the processor on behalf of the levy payer or money payable by the processor 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.

(2) The threshold calendar month in a sugarcane season, in relation to a processing establishment, is the first calendar month in that season at the end of which the total quantity of sugarcane that is processed at that establishment in that season is 3,000 tonnes or more.

Giving monthly returns

(3) For the purposes of paragraph 59(2)(a) of the Act, for levy imposed on sugarcane, this table has effect.

Monthly returns
Item	Matter	Rule
1	Who must give a return for a calendar month in a sugarcane season?	For sugarcane sold or processed in the threshold calendar month in the season or in a later calendar month in the season—the processor
2	When must the return be given?	(a) for the threshold calendar month in the season—before the end of the next calendar month after the threshold calendar month; or (b) for a later calendar month in the season—before the end of the next calendar month after the later calendar month
3	To whom must the return be given?	The Secretary
4	What is the form of the return?	The return: (a) must be in the appropriate approved form and include the information required by that form; or (b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return

Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.

Making and keeping records

(4) For the purposes of paragraph 59(2)(b) of the Act, for levy imposed on sugarcane, this table has effect.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	Each levy payer
2	What must the records cover?	The records must: (a) if a collection agent is liable to pay an equivalent amount on behalf of the levy payer—contain details of the transaction involving that agent (including that agent’s contact details); or (b) otherwise—enable the levy payer to substantiate the amount of levy payable and paid by the levy payer on the sugarcane
3	For how long must the levy payer keep the records?	Until the end of the period of 5 years beginning on the day after the end of the sugarcane season in which the levy is imposed

Note 1: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

Note 2: A processor claiming a levy exemption has record‑keeping obligations, see clause 29‑3.

29‑2 Obligations of collection agents

(1) This clause sets out obligations that are imposed on a person if:

(a) levy is imposed on sugarcane that is sold in a calendar month in a sugarcane season to a processor or that is processed in a calendar month in a sugarcane season by a processor; and

(b) the levy payer is not the processor.

(2) For the purposes of subsection 10(1) of the Act, this table has effect.

Payment of equivalent amounts
Item	Matter	Rule
1	Who is liable to pay an amount (the equivalent amount), on behalf of the levy payer that is not the processor, equal to the amount of levy due for payment by that levy payer in relation to the sugarcane?	The processor
2	When is the equivalent amount due and payable?	(a) if the calendar month is the threshold calendar month in the sugarcane season or any earlier calendar month in the season: (i) 60% of the equivalent amount is due and payable on the last day of the next calendar month after the threshold calendar month; and (ii) 40% of the equivalent amount is due and payable on the last day of February in the next calendar year after the calendar year in which the threshold calendar month occurs; or (b) if the calendar month is later than the threshold calendar month in the sugarcane season: (i) 60% of the equivalent amount is due and payable on the last day of the next calendar month after the later calendar month; and (ii) 40% of the equivalent amount is due and payable on the last day of February in the next calendar year after the calendar year in which the later calendar month occurs
3	To whom is the equivalent amount payable?	The Commonwealth

Note 1: For penalty for late payment, see section 11 of the Act.

Note 2: As the processor is also a levy payer, the processor is required to give returns and make and keep records under clause 29‑1.

29‑3 Obligations of persons claiming levy exemption

For the purposes of paragraph 59(2)(c) of the Act, this table has effect if:

(a) sugarcane is harvested in Australia and sold in a sugarcane season to a processor for processing at a processing establishment in Australia and the processor considers that an exemption from levy applies; or

(b) sugarcane is harvested in Australia and processed in a sugarcane season by a processor at a processing establishment in Australia and the processor considers that an exemption from levy applies.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The processor
2	What must the records cover?	The records must contain details that are relevant to working out whether the exemption applies
3	For how long must the processor keep the records?	Until the end of the period of 5 years beginning on the day after the end of the sugarcane season

Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

Part 2‑2—Forestry

Division 30—Introduction

30‑1 Simplified outline of this Part

The 2 forestry levies and 2 forestry charges are to be collected.

Forest growers levy

The forest growers levy is generally payable, and returns are generally due, after the end of each quarter in a financial year.

There are collection agent obligations on selling agents, buying agents, business purchasers or proprietors of processing establishments where the proprietors are not the levy payers.

There are record‑keeping obligations.

Forest industries products levy

The forest industries products levy is generally payable, and returns are generally due, after the end of each quarter in a financial year. However, in certain circumstances levy payers may be able to give an annual return and pay the levy after the end of the financial year.

There are no collection agents.

There are record‑keeping obligations.

Forest industries export charge

The forest industries export charge is generally payable, and returns are generally due, after the end of each quarter in a financial year. However, in certain circumstances charge payers may be able to give an annual return and pay the charge after the end of the financial year.

There are collection agent obligations on exporting agents.

There are record‑keeping obligations.

Forest products import charge

The forest products import charge is payable on the day the forest products are imported into Australia.

There are collection agent obligations on importing agents.

There are record‑keeping obligations.

Division 31—Forest growers levy

31‑1 Obligations of levy payers

When forest growers levy due and payable

(1) For the purposes of section 8 of the Act, for:

(a) levy imposed by clause 31‑1 of Schedule 2 to the Primary Industries (Excise) Levies Regulations 2024 on logs that are sold by the levy payer in a quarter in a financial year; or

(b) levy imposed by clause 31‑1 of Schedule 2 to the Primary Industries (Excise) Levies Regulations 2024 on logs that are processed for a commercial purpose by or for the levy payer in a quarter in a financial year;

this table has effect.

Forest growers levy
Item	Matter	Rule
1	For logs sold to a business purchaser (whether directly or through a selling agent or buying agent or both), when is the levy due and payable?	(a) if the quarter is the threshold quarter in the financial year or any earlier quarter in the year: (i) if the liable collection agent must give a return for the threshold quarter under subclause 31‑2(3)—on the last day of the first calendar month after the end of the threshold quarter; or (ii) if the liable collection agent must give a return for the financial year under subclause 31‑2(3)—on 31 August in the next financial year; or (b) if the quarter is later than the threshold quarter in the financial year: (i) if the liable collection agent must give a return for the later quarter under subclause 31‑2(3)—on the last day of the first calendar month after the end of the later quarter; or (ii) if the liable collection agent must give a return for the financial year under subclause 31‑2(3)—on 31 August in the next financial year
2	For logs processed at a processing establishment where the levy payer is the proprietor of the processing establishment, when is the levy due and payable?	(a) if the quarter is the threshold quarter in the year or any earlier quarter in the year—on the last day of the first calendar month after the end of the threshold quarter; or (b) if the quarter is later than the threshold quarter in the year—on the last day of the first calendar month after the end of the later quarter
3	For logs processed at a processing establishment where the levy payer is not the proprietor of the processing establishment, when is the levy due and payable?	(a) if the quarter is the threshold quarter in the financial year or any earlier quarter in the year: (i) if the proprietor of the processing establishment must give a return for the threshold quarter under subclause 31‑2(3)—on the last day of the first calendar month after the end of the threshold quarter; or (ii) if the proprietor of the processing establishment must give a return for the financial year under subclause 31‑2(3)—on 31 August in the next financial year; or (b) if the quarter is later than the threshold quarter in the financial year: (i) if the proprietor of the processing establishment must give a return for the later quarter under subclause 31‑2(3)—on the last day of the first calendar month after the end of the later quarter; or (ii) if the proprietor of the processing establishment must give a return for the financial year under subclause 31‑2(3)—on 31 August in the next financial year
4	For all other logs, when is the levy due and payable?	(a) if the quarter is the threshold quarter in the year or any earlier quarter in the year—on the last day of the first calendar month after the end of the threshold quarter; or (b) if the quarter is later than the threshold quarter in the year—on the last day of the first calendar month after the end of the later quarter
5	To whom is the levy payable?	The Commonwealth

Note 1: The levy payer is the person who owns the logs immediately after the trees from which the logs are produced are felled.

For item 1, a collection agent is liable to pay an amount, on behalf of the levy payer, equal to the levy: see clause 31‑2 of this Schedule.

For item 3, the proprietor of the processing establishment is liable to pay an amount, on behalf of the levy payer, equal to the levy: see clause 31‑2 of this Schedule.

If the collection 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.

Threshold quarter

(2) The threshold quarter in a financial year, for a levy payer and logs produced from trees felled in Australia, is the first quarter in that year at the end of which the sum of the following is 20,000 cubic metres or more:

(a) the total quantity of such logs that are sold by the levy payer in that year;

(b) the total quantity of such logs that are processed for a commercial purpose by or for the levy payer in that year.

(3) Subclause (2) does not apply to logs covered by subclause 31‑2(1), (2) or (3) of Schedule 2 to the Primary Industries (Excise) Levies Regulations 2024.

Giving quarterly returns

(4) For the purposes of paragraph 59(2)(a) of the Act, for levy imposed by clause 31‑1 of Schedule 2 to the Primary Industries (Excise) Levies Regulations 2024 on logs, this table has effect.

Quarterly returns
Item	Matter	Rule
1	Who must give a return for a quarter in a financial year?	The following person: (a) for logs sold by the levy payer in the threshold quarter in the year or in a later quarter in the year other than to a business purchaser—the levy payer; (b) for logs processed in the threshold quarter in the year or in a later quarter in the year at a processing establishment where the levy payer is the proprietor of the processing establishment—the levy payer; (c) for logs processed in the threshold quarter in the year or in a later quarter in the year other than at a processing establishment—the levy payer
2	When must the return be given?	Before the end of the first calendar month after the end of the threshold quarter or later quarter
3	To whom must the return be given?	The Secretary
4	What is the form of the return?	The return: (a) must be in the appropriate approved form and include the information required by that form; or (b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return

Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.

Making and keeping records

(5) For the purposes of paragraph 59(2)(b) of the Act, for levy imposed by clause 31‑1 of Schedule 2 to the Primary Industries (Excise) Levies Regulations 2024 on logs, this table has effect.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The levy payer
2	What must the records cover?	The records must: (a) if a collection agent is liable to pay an equivalent amount on behalf of the levy payer—contain details of the transaction involving that agent (including that agent’s contact details); or (b) otherwise—enable the levy payer to substantiate the amount of levy payable and paid by the levy payer on the logs
3	For how long must the levy payer keep the records?	Until the end of the period of 5 years beginning on the day after the end of the financial year in which the levy is imposed

Note 1: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

Note 2: A person claiming a levy exemption has record‑keeping obligations, see clause 31‑3 of this Schedule.

31‑2 Obligations of collection agents

(1) This clause sets out obligations that are imposed on a person if:

(a) levy is imposed by clause 31‑1 of Schedule 2 to the Primary Industries (Excise) Levies Regulations 2024 on logs that are sold by the levy payer in a quarter in a financial year to a business purchaser (whether directly or through a selling agent or buying agent or both) (the sale case); or

(b) levy is imposed by clause 31‑1 of Schedule 2 to the Primary Industries (Excise) Levies Regulations 2024 on logs that are processed for a commercial purpose at a processing establishment in a quarter in a financial year and the proprietor of the processing establishment is not the levy payer (the processing case).

Payment of equivalent amounts

(2) For the purposes of subsection 10(1) of the Act, this table has effect.

Payment of equivalent amounts
Item	Matter	Rule
1	Who is liable to pay an amount (the equivalent amount), on behalf of the levy payer, equal to the amount of the levy due for payment in relation to the logs?	The following person: (a) the liable collection agent in the sale case; (b) the proprietor of the processing establishment in the processing case
2	When is the equivalent amount due and payable?	(a) if the quarter is the threshold quarter in the financial year for the levy payer or any earlier quarter in the year: (i) if the liable collection agent, or the proprietor of the processing establishment, must give a return for the threshold quarter under subclause (3)—on the last day of the first calendar month after the end of the threshold quarter; or (ii) if the liable collection agent, or the proprietor of the processing establishment, must give a return for the financial year under subclause (3)—on 31 August in the next financial year; or (b) if the quarter is later than the threshold quarter in the financial year for the levy payer: (i) if the liable collection agent, or the proprietor of the processing establishment, must give a return for the later quarter under subclause (3)—on the last day of the first calendar month after the end of the later quarter; or (ii) if the liable collection agent, or the proprietor of the processing establishment, must give a return for the financial year under subclause (3)—on 31 August in the next financial year
3	To whom is the equivalent amount payable?	The Commonwealth

Note 1: The definition of liable collection agent in section 5 of this instrument identifies a single person as the liable collection agent.

Note 2: For the definition of threshold quarter, see subclause 31‑1(2).

Note 3: For penalty for late payment, see section 11 of the Act.

Giving quarterly or annual returns

(3) For the purposes of paragraph 59(2)(a) of the Act, this table has effect.

Quarterly or annual returns
Item	Matter	Rule
1	Who must give a return for the quarter?	The following person: (a) the liable collection agent in the sale case, where the quarter is the threshold quarter in the financial year for the levy payer or a later quarter in the year; (b) the proprietor of the processing establishment in the processing case, where the quarter is the threshold quarter in the financial year for the levy payer or a later quarter in the year; unless the person has an exemption from giving returns for quarters in the financial year
2	Who must give a return for the financial year?	The following person: (a) the liable collection agent in the sale case; (b) the proprietor of the processing establishment in the processing case; if the person has an exemption from giving returns for quarters in the year
3	When must the return be given?	(a) for a return for a quarter—before the end of the first calendar month after the end of the quarter; or (b) for a return for a financial year—before the end of August in the next financial year
4	To whom must the return be given?	The Secretary
5	What is the form of the return?	The return: (a) must be in the appropriate approved form and include the information required by that form; or (b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return

Note 1: For the process for obtaining an exemption from giving quarterly returns, see clause 31‑4.

Note 2: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.

Making and keeping records

(4) For the purposes of paragraph 59(2)(b) of the Act, this table has effect.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The following person: (a) the liable collection agent in the sale case; (b) the proprietor of the processing establishment in the processing case
2	What must the records cover?	The records must enable the person to substantiate the equivalent amount payable and paid by the person in relation to the logs
3	For how long must the person keep the records?	Until the end of the period of 5 years beginning on the day after the end of the financial year in which the logs are sold or processed

Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

31‑3 Obligations of persons claiming levy exemption

For the purposes of paragraph 59(2)(c) of the Act, this table has effect if:

(a) logs are produced from trees felled in Australia; and

(b) in a financial year the logs are sold by, or processed for a commercial purpose by or for, the person who owns the logs immediately after the trees from which the logs are produced are felled; and

(c) the person considers that an exemption from levy applies under clause 31‑2 of Schedule 2 to the Primary Industries (Excise) Levies Regulations 2024.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The person
2	What must the records cover?	The records must contain details that are relevant to working out whether the exemption applies
3	For how long must the person keep the records?	Until the end of the period of 5 years beginning on the day after the end of the financial year

Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

31‑4 Process for obtaining exemption from giving quarterly returns—collection agents

(1) For the purposes of subclause 31‑2(3), a person is not required to give returns for quarters in the financial year if:

(a) the person applies to the Secretary for an exemption from the requirement to give returns for quarters in the year; and

(b) the person applies before the end of the first threshold quarter in the year for a levy payer in which levy is imposed by clause 31‑1 of Schedule 2 to the Primary Industries (Excise) Levies Regulations 2024 on logs where the person is liable to pay an equivalent amount; and

(2) The person may apply only if the person reasonably believes that the total equivalent amount that the person will pay, or will be likely to pay, in relation to such logs and the financial year will be less than $1,000.

Note: For rules about the form of applications, granting exemptions and revoking exemptions, see section 10.

Division 32—Forest industries products levy

32‑1 Obligations of levy payers

When forest industries products levy due and payable

(1) For the purposes of section 8 of the Act, for:

(a) levy imposed by clause 32‑1 of Schedule 2 to the Primary Industries (Excise) Levies Regulations 2024 on logs that are processed at a processing establishment in a quarter in a financial year; or

(b) levy imposed by clause 32‑1 of Schedule 2 to the Primary Industries (Excise) Levies Regulations 2024 on logs that are turned into woodchips in the field and the woodchips are delivered to a processing establishment in a quarter in a financial year;

this table has effect.

Forest industries products levy
Item	Matter	Rule
1	When is the levy due and payable?	(a) if the levy payer must give a return for the quarter under subclause (2)—on the last day of the first calendar month after the end of the quarter; or (b) if the levy payer must give a return for the financial year under subclause (2)—on 31 August in the next financial year
2	To whom is the levy payable?	The Commonwealth

Note: For penalty for late payment, see section 9 of the Act.

Giving quarterly or annual returns

(2) For the purposes of paragraph 59(2)(a) of the Act, for levy imposed by clause 32‑1 of Schedule 2 to the Primary Industries (Excise) Levies Regulations 2024 on logs, this table has effect.

Quarterly or annual returns
Item	Matter	Rule
1	Who must give a return for a quarter in a financial year?	The following person: (a) for logs processed at a processing establishment in the quarter—the levy payer; (b) for logs turned into woodchips in the field where the woodchips are delivered to a processing establishment in the quarter—the levy payer; unless the person has an exemption from giving returns for quarters in the year
2	Who must give a return for a financial year?	The levy payer for logs who has an exemption from giving returns for quarters in the year
3	When must the return be given?	(a) for a return for a quarter—before the end of the first calendar month after the end of the quarter; or (b) for a return for a financial year—before the end of August in the next financial year
4	To whom must the return be given?	The Secretary
5	What is the form of the return?	The return: (a) must be in the appropriate approved form and include the information required by that form; or (b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return

Note 1: For the process for obtaining an exemption from giving quarterly returns, see clause 32‑3 of this Schedule.

Note 2: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.

Making and keeping records

(3) For the purposes of paragraph 59(2)(b) of the Act, for levy imposed by clause 32‑1 of Schedule 2 to the Primary Industries (Excise) Levies Regulations 2024 on logs, this table has effect.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The levy payer
2	What must the records cover?	The records must enable the levy payer to substantiate the amount of levy payable and paid by the levy payer on the logs
3	For how long must the levy payer keep the records?	Until the end of the period of 5 years beginning on the day after the end of the financial year in which the levy is imposed

Note 1: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

Note 2: A person claiming a levy exemption has record‑keeping obligations, see clause 32‑2 of this Schedule.

32‑2 Obligations of persons claiming levy exemption

For the purposes of paragraph 59(2)(c) of the Act, this table has effect if:

(a) logs are produced from trees felled in Australia; and

(b) either:

(i) the logs are processed in a financial year at a processing establishment in Australia for a commercial purpose; or

(ii) the logs are turned into woodchips in the field and the woodchips are delivered to a processing establishment in Australia in a financial year for a commercial purpose; and

(c) the proprietor of the processing establishment considers that an exemption from levy applies under clause 32‑2 of Schedule 2 to the Primary Industries (Excise) Levies Regulations 2024.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The proprietor
2	What must the records cover?	The records must contain details that are relevant to working out whether the exemption applies
3	For how long must the proprietor keep the records?	Until the end of the period of 5 years beginning on the day after the end of the financial year

Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

32‑3 Process for obtaining exemption from giving quarterly returns—levy payers

(1) A person who is a levy payer for levy imposed by clause 32‑1 of Schedule 2 to the Primary Industries (Excise) Levies Regulations 2024 on logs is not required to give returns for quarters in a financial year if:

(a) the person applies to the Secretary for an exemption from the requirement to give returns for quarters in the year; and

(b) the person applies before the end of the first quarter in the year in which such levy is imposed; and

(2) The person may apply only if the person reasonably believes that the sum of the following amounts that the person will pay, or will be likely to pay, in relation to logs and the financial year will be less than $1,000:

(a) the levy;

(b) charge under Division 33 of Part 2‑2 of Schedule 2 to the Primary Industries (Customs) Charges Regulations 2024 (forest industries export charge).

Note: For rules about the form of applications, granting exemptions and revoking exemptions, see section 10.

Division 33—Forest industries export charge

33‑1 Obligations of charge payers

When forest industries export charge due and payable

(1) For the purposes of section 8 of the Act, for charge imposed by clause 33‑1 of Schedule 2 to the Primary Industries (Customs) Charges Regulations 2024 on logs that are exported from Australia in a quarter in a financial year, this table has effect.

Forest industries export charge
Item	Matter	Rule
1	For logs exported through an exporting agent, when is the charge due and payable?	(a) if that agent must give a return for the quarter under subclause 33‑2(3)—on the last day of the first calendar month after the end of the quarter; or (b) if that agent must give a return for the financial year under subclause 33‑2(3)—on 31 August in the next financial year
2	For logs exported other than through an exporting agent, when is the charge due and payable?	(a) if the charge payer must give a return for the quarter under subclause (2)—on the last day of the first calendar month after the end of the quarter; or (b) if the charge payer must give a return for the financial year under subclause (2)—on 31 August in the next financial year
3	To whom is the charge payable?	The Commonwealth

Note 1: For item 1, the exporting agent is liable to pay an amount, on behalf of the charge payer, equal to the charge: see clause 33‑2 of this Schedule.

Note 2: For penalty for late payment, see section 9 of the Act.

Giving quarterly or annual returns

(2) For the purposes of paragraph 59(2)(a) of the Act, for charge imposed by clause 33‑1 of Schedule 2 to the Primary Industries (Customs) Charges Regulations 2024 on logs that are exported from Australia, this table has effect.

Quarterly or annual returns
Item	Matter	Rule
1	Who must give a return for a quarter in a financial year?	For logs exported in the quarter other than through an exporting agent—the charge payer, unless the charge payer has an exemption from giving returns for quarters in the year
2	Who must give a return for a financial year?	The charge payer for logs who has an exemption from giving returns for quarters in the year
3	When must the return be given?	(a) for a return for a quarter—before the end of the first calendar month after the end of the quarter; or (b) for a return for a financial year—before the end of August in the next financial year
4	To whom must the return be given?	The Secretary
5	What is the form of the return?	The return: (a) must be in the appropriate approved form and include the information required by that form; or (b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return

Note 1: For the process for obtaining an exemption from giving quarterly returns, see clause 33‑4 of this Schedule.

Note 2: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.

Making and keeping records

(3) For the purposes of paragraph 59(2)(b) of the Act, for charge imposed by clause 33‑1 of Schedule 2 to the Primary Industries (Customs) Charges Regulations 2024 on logs exported from Australia, this table has effect.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The charge payer
2	What must the records cover?	The records must enable the charge payer to substantiate the amount of charge payable and paid by the charge payer on the logs
3	For how long must the charge payer keep the records?	Until the end of the period of 5 years beginning on the day after the end of the financial year in which the charge is imposed

Note 1: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

Note 2: A person claiming a charge exemption has record‑keeping obligations, see clause 33‑3 of this Schedule.

33‑2 Obligations of collection agents

(1) This clause sets out obligations that are imposed on a person if charge is imposed by clause 33‑1 of Schedule 2 to the Primary Industries (Customs) Charges Regulations 2024 on logs that are exported from Australia in a quarter in a financial year through an exporting agent.

Payment of equivalent amounts

(2) For the purposes of subsection 10(1) of the Act, this table has effect.

Payment of equivalent amounts
Item	Matter	Rule
1	Who is liable to pay an amount (the equivalent amount), on behalf of the charge payer, equal to the amount of the charge due for payment in relation to the logs?	The exporting agent
2	When is the equivalent amount due and payable?	(a) if the exporting agent must give a return for the quarter under subclause (3)—on the last day of the first calendar month after the end of the quarter; or (b) if the exporting agent must give a return for the financial year under subclause (3)—on 31 August in the next financial year
3	To whom is the equivalent amount payable?	The Commonwealth

Note: For penalty for late payment, see section 11 of the Act.

Giving quarterly or annual returns

(3) For the purposes of paragraph 59(2)(a) of the Act, this table has effect.

Quarterly or annual returns
Item	Matter	Rule
1	Who must give a return for the quarter?	The exporting agent, unless the agent has an exemption from giving returns for quarters in the financial year
2	Who must give a return for the financial year?	The exporting agent if the agent has an exemption from giving returns for quarters in the year
3	When must the return be given?	(a) for a return for a quarter—before the end of the first calendar month after the end of the quarter; or (b) for a return for a financial year—before the end of August in the next financial year
4	To whom must the return be given?	The Secretary
5	What is the form of the return?	The return: (a) must be in the appropriate approved form and include the information required by that form; or (b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return

Note 1: For the process for obtaining an exemption from giving quarterly returns, see clause 33‑5 of this Schedule.

Note 2: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.

Making and keeping records

(4) For the purposes of paragraph 59(2)(b) of the Act, this table has effect.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The exporting agent
2	What must the records cover?	The records must enable the agent to substantiate the equivalent amount payable and paid by the person in relation to the logs
3	For how long must the exporting agent keep the records?	Until the end of the period of 5 years beginning on the day after the end of the financial year in which the logs are exported

Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

33‑3 Obligations of persons claiming charge exemption

For the purposes of paragraph 59(2)(c) of the Act, this table has effect if logs are exported from Australia in a financial year and the person who exports the logs considers that an exemption from charge applies under clause 33‑2 of Schedule 2 to the Primary Industries (Customs) Charges Regulations 2024.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The person
2	What must the records cover?	The records must contain details that are relevant to working out whether the exemption applies
3	For how long must the person keep the records?	Until the end of the period of 5 years beginning on the day after the end of the financial year

Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

33‑4 Process for obtaining exemption from giving quarterly returns—charge payers

(1) A person who is a charge payer for charge imposed by clause 33‑1 of Schedule 2 to the Primary Industries (Customs) Charges Regulations 2024 on logs exported from Australia in a financial year is not required to give returns for quarters in the year if:

(a) the person applies to the Secretary for an exemption from the requirement to give returns for quarters in the year; and

(b) the person applies before the end of the first quarter in the year in which such charge is imposed; and

(a) the charge;

(b) levy under Division 32 of Part 2‑2 of Schedule 2 to the Primary Industries (Excise) Levies Regulations 2024 (forest industries products levy).

Note: For rules about the form of applications, granting exemptions and revoking exemptions, see section 10.

33‑5 Process for obtaining exemption from giving quarterly returns—collection agents

(1) For the purposes of subclause 33‑2(3), the person who is the exporting agent is not required to give returns for quarters in the financial year if:

(a) the person applies to the Secretary for an exemption from the requirement to give returns for quarters in the year; and

(b) the person applies before the end of the first quarter in the year in which charge is imposed by clause 33‑1 of Schedule 2 to the Primary Industries (Customs) Charges Regulations 2024 on logs where the person is liable to pay an equivalent amount; and

Note: For rules about the form of applications, granting exemptions and revoking exemptions, see section 10.

Division 34—Forest products import charge

34‑1 Obligations of charge payers

When forest products import charge due and payable

(1) For the purposes of section 8 of the Act, for charge imposed by clause 34‑1 of Schedule 2 to the Primary Industries (Customs) Charges Regulations 2024 on forest products that are imported into Australia in a financial year, this table has effect.

Forest products import charge
Item	Matter	Rule
1	For forest products imported through an importing agent, when is the charge due and payable?	On the day the forest products are imported
2	For forest products imported other than through an importing agent, when is the charge due and payable?	On the day the forest products are imported
3	To whom is the charge payable?	The Commonwealth

Note 1: For item 1, the importing agent is liable to pay an amount, on behalf of the charge payer, equal to the charge: see clause 34‑2 of this Schedule.

Note 2: For penalty for late payment, see section 9 of the Act.

Making and keeping records

(2) For the purposes of paragraph 59(2)(b) of the Act, for charge imposed by clause 34‑1 of Schedule 2 to the Primary Industries (Customs) Charges Regulations 2024 on forest products that are imported into Australia, this table has effect.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The charge payer
2	What must the records cover?	The records must enable the charge payer to substantiate the amount of charge payable and paid by the charge payer on the forest products
3	For how long must the charge payer keep the records?	Until the end of the period of 5 years beginning on the day after the end of the financial year in which the charge is imposed

Note 1: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

Note 2: A person claiming a charge exemption has record‑keeping obligations, see clause 34‑3 of this Schedule.

34‑2 Obligations of collection agents

(1) This clause sets out obligations that are imposed on a person if charge is imposed by clause 34‑1 of Schedule 2 to the Primary Industries (Customs) Charges Regulations 2024 on forest products that are imported into Australia in a financial year through an importing agent.

Payment of equivalent amounts

(2) For the purposes of subsection 10(1) of the Act, this table has effect.

Payment of equivalent amounts
Item	Matter	Rule
1	Who is liable to pay an amount (the equivalent amount), on behalf of the charge payer, equal to the amount of the charge due for payment in relation to the forest products?	The importing agent
2	When is the equivalent amount due and payable?	On the day the forest products are imported
3	To whom is the equivalent amount payable?	The Commonwealth

Note: For penalty for late payment, see section 11 of the Act.

Making and keeping records

(3) For the purposes of paragraph 59(2)(b) of the Act, this table has effect.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The importing agent
2	What must the records cover?	The records must enable the importing agent to substantiate the equivalent amount payable and paid by the importing agent in relation to the forest products
3	For how long must the importing agent keep the records?	Until the end of the period of 5 years beginning on the day after the end of the financial year in which the forest products are imported

Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

34‑3 Obligations of persons claiming charge exemption

For the purposes of paragraph 59(2)(c) of the Act, this table has effect if forest products are imported into Australia in a financial year and the person who imports the forest products considers that an exemption from charge applies under clause 34‑2 of Schedule 2 to the Primary Industries (Customs) Charges Regulations 2024.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The person
2	What must the records cover?	The records must contain details that are relevant to working out whether the exemption applies
3	For how long must the person keep the records?	Until the end of the period of 5 years beginning on the day after the end of the financial year

Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

Part 2‑3—Horticulture

Division 35—Introduction

35‑1 Simplified outline of this Part

General rules

The levies and export charges on various horticultural products are to be collected.

The levies and charges are generally payable, and returns are generally due, after:

(a) the end of each quarter in a financial year or a calendar year; or

(b) the end of each financial year or calendar year.

Different rules for cherries, dried tree fruit and olives

For cherries sold or exported in a period of 12 months beginning on 1 April, the levy and charge are payable, and returns are due, on 30 April in the next period of 12 months beginning on 1 April.

For levy imposed on dried tree fruit in a period of 12 months beginning on 1 October, the levy is payable, and returns are due, on 30 November in the next period of 12 months beginning on 1 October.

For levy imposed on olives in a period of 12 months beginning on 1 October, the levy is payable, and returns are due, on 31 October in the next period of 12 months beginning on 1 October.

Collection agent obligations

There are collection agent obligations on selling agents, buying agents, business purchasers, proprietors of processing establishments, processors or exporting agents.

Record‑keeping

There are record‑keeping obligations.

Division 36—Agaricus mushrooms

36‑1 Obligations of levy payers

When Agaricus mushroom levy due and payable—general case

(1) For the purposes of section 8 of the Act, for:

(a) levy imposed on mushroom spawn that is purchased in a quarter in a financial year from a person who carries on operations in Australia; or

(b) levy imposed on mushroom spawn that is purchased in a calendar month in a financial year from a person who carries on operations outside Australia but does not carry on any operations in Australia; or

where the levy payer does not hold an approval under clause 36‑4 for that year, this table has effect.

Agaricus mushroom levy
Item	Matter	Rule
1	For mushroom spawn purchased from a person who carries on operations in Australia, when is the levy due and payable?	On the last day of the first calendar month after the end of the quarter
2	For mushroom spawn purchased from a person who carries on operations outside Australia but does not carry on any operations in Australia, when is the levy due and payable?	On the last day of the next calendar month
3	For mushroom spawn that is produced by the levy payer, when is the levy due and payable?	On the last day of the next calendar month
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.

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
1	How much levy is due and payable for that month if that month is not the last calendar month in that year in which the levy payer produces or purchases mushroom spawn?	(a) if the sum of the quantity of mushroom spawn produced or purchased by the levy payer in that month is 30,833.33 kilograms or more—$123,333.33; or (b) otherwise—all of the levy for that month
2	How much levy is due and payable for that month if that month is the last calendar month in that year in which the levy payer produces or purchases mushroom spawn?	The amount that is: (a) the sum of the quantity in kilograms of mushroom spawn produced or purchased by the levy payer in that year on which levy is imposed multiplied by $4; less (b) the amount of levy due and payable by the levy payer for each earlier calendar month in that year
3	When is the levy due and payable?	On the last day of the next calendar month
4	To whom is the levy payable?	The Commonwealth

Note 1: For item 1 of the table, if the sum of the quantity of mushroom spawn produced or purchased by the levy payer in each calendar month in the financial year is 30,833.33 kilograms or more, 12 equal monthly instalments are payable by the levy payer for that year.

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.

Giving monthly returns

(3) For the purposes of paragraph 59(2)(a) of the Act, for levy imposed on mushroom spawn that is produced or purchased, this table has effect.

Monthly returns
Item	Matter	Rule
1	Who must give a return for a calendar month in a financial year?	The following person: (a) for mushroom spawn produced in the month—the levy payer; (b) for mushroom spawn purchased in the month from a person who carries on operations outside Australia but does not carry on any operations in Australia—the levy payer; (c) for mushroom spawn purchased in the month from a person who carries on operations in Australia, where the levy payer holds an approval under clause 36‑4 for that year—the levy payer
2	When must the return be given?	Before the end of the next calendar month
3	To whom must the return be given?	The Secretary
4	What is the form of the return?	The return: (a) must be in the appropriate approved form and include the information required by that form; or (b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return

Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.

Making and keeping records

(4) For the purposes of paragraph 59(2)(b) of the Act, for levy imposed on mushroom spawn that is produced or purchased, this table has effect.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The levy payer
2	What must the records cover?	The records must enable the levy payer to substantiate the amount of levy payable and paid by the levy payer in relation to the mushroom spawn
3	For how long must the levy payer keep the records?	Until the end of the period of 5 years beginning on the day after the end of the financial year in which the levy is imposed

Note 1: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

Note 2: A person claiming a levy exemption has record‑keeping obligations, see clause 36‑3.

36‑2 Obligations of collection agents

(1) This clause sets out obligations that are imposed on a person (the seller) if:

(a) levy is imposed on mushroom spawn that is purchased by the levy payer in a quarter in a financial year from the seller and the seller carries on operations in Australia; and

(b) the levy payer does not hold an approval under clause 36‑4 for that year.

Note: For when mushroom spawn is purchased, see clause 36‑5.

Payment of equivalent amounts

(2) For the purposes of subsection 10(1) of the Act, this table has effect.

Payment of equivalent amounts
Item	Matter	Rule
1	Who is liable to pay an amount (the equivalent amount), on behalf of the levy payer, equal to the amount of the levy due for payment in relation to the mushroom spawn?	The seller
2	When is the equivalent amount due and payable?	On the last day of the first calendar month after the end of the quarter
3	To whom is the equivalent amount payable?	The Commonwealth

Note: For penalty for late payment, see section 11 of the Act.

Giving quarterly returns

(3) For the purposes of paragraph 59(2)(a) of the Act, this table has effect.

Quarterly returns
Item	Matter	Rule
1	Who must give a return for the quarter?	The seller
2	When must the return be given?	Before the end of the first calendar month after the end of the quarter
3	To whom must the return be given?	The Secretary
4	What is the form of the return?	The return: (a) must be in the appropriate approved form and include the information required by that form; or (b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return

Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.

Making and keeping records

(4) For the purposes of paragraph 59(2)(b) of the Act, this table has effect.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The seller
2	What must the records cover?	The records must enable the seller to substantiate the equivalent amount payable and paid by the seller in relation to the mushroom spawn
3	For how long must the seller keep the records?	Until the end of the period of 5 years beginning on the day after the end of the financial year in which the mushroom spawn is purchased

Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

36‑3 Obligations of persons claiming levy exemption

For the purposes of paragraph 59(2)(c) of the Act, this table has effect if:

(a) a person produces mushroom spawn in Australia in a financial year for use in the commercial production of Agaricus mushrooms in Australia by the person and the person considers that an exemption from levy applies; or

(b) a person purchases mushroom spawn in a financial year for use in the commercial production of Agaricus mushrooms in Australia and the person considers that an exemption from levy applies.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The person
2	What must the records cover?	The person must make records containing details that are relevant to working out whether the exemption applies
3	For how long must the person keep the records?	Until the end of the period of 5 years beginning on the day after the end of the financial year

Note 1: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

Note 2: For when mushroom spawn is purchased, see clause 36‑5.

36‑4 Application for alternative payment method—large producers or purchasers

(1) A person who produces or purchases mushroom spawn and who reasonably believes that the sum of the following will be 370,000 kilograms or more:

(a) the number of kilograms of mushroom spawn produced by the person in a financial year,

(b) the number of kilograms of mushroom spawn purchased by the person in that year;

may make an application to the Secretary, in the approved form, for an approval under this clause for that year. Any application must be made before the end of June in the previous financial year.

Secretary’s decision on application

(2) The Secretary must, within 14 days after receiving the application, grant, or refuse to grant, the approval.

(3) If the Secretary does not make a decision within that 14‑day period, the Secretary is taken to have decided to refuse to grant the approval.

Continuation of approval

(4) If the person has an approval under this clause for a financial year and the person pays the levy for that year in accordance with this clause, the approval is taken to also apply for the next financial year.

Revocation of approval

(5) However, the Secretary may, in writing, revoke that approval before the end of the first calendar month in that next financial year in which levy is imposed on mushroom spawn where the person is liable to pay the levy.

Matters for Secretary to consider

(6) In making a decision on the application for an approval, or a decision under subclause (5) to revoke an approval, the Secretary must have regard to the following:

(a) any information that is available to the Secretary about the amount of mushroom spawn that the person is likely to produce or purchase in the financial year;

(b) the total amount of levy on mushroom spawn that was payable by the person for the previous financial year.

(7) Subclause (6) does not limit the matters to which the Secretary may have regard.

Notice of decision

(8) The Secretary must give the applicant for an approval:

(a) notice of the Secretary’s decision under subclause (2); and

(b) for a refusal decision—notice of the reasons for the refusal.

(9) The Secretary must give the holder of an approval:

(a) notice of the Secretary’s decision under subclause (5) to revoke the approval; and

(b) notice of the reasons for the revocation.

Reconsideration of decisions

(10) For the purposes of paragraph 48(1)(f) of the Act, the following decisions are prescribed:

(a) a decision under subclause (2) or (3) of this clause to refuse to grant an approval;

(b) a decision under subclause (5) of this clause to revoke an approval.

(11) For the purposes of paragraph 48(3)(b) of the Act:

(a) for a decision under subclause (2) of this clause to refuse to grant an approval or a decision under subclause (5) of this clause to revoke an approval—the prescribed period is the period of 28 days beginning on the day on which the person was notified of the decision; or

(b) for a decision under subclause (3) of this clause to refuse to grant an approval—the prescribed period is the period of 28 days beginning on the day after the end of the 14‑day period referred to in that subclause.

36‑5 When is mushroom spawn purchased?

For the purpose of this Division, mushroom spawn is taken to be purchased when the first payment for the mushroom spawn is made, whether the payment represents the whole, or a part, of the purchase price for the mushroom spawn.

Division 37—Almonds

37‑1 Obligations of levy payers or charge payers

When almond levy due and payable

(1) For the purposes of section 8 of the Act, for:

(a) levy imposed on almonds that are sold by the levy payer in a quarter in a financial year; or

(b) levy imposed on almonds that are processed by or for the levy payer in a quarter in a financial year;

this table has effect.

Almond levy
Item	Matter	Rule
1	For almonds sold to a business purchaser (whether directly or through a selling agent or buying agent or both), when is the levy due and payable?	On the last day of the first calendar month after the end of the quarter
2	For almonds processed for the levy payer, when is the levy due and payable?	On the last day of the first calendar month after the end of the quarter
3	For almonds sold by retail sale, when is the levy due and payable?	On the last day of the first calendar month after the end of the quarter
4	For almonds processed by the levy payer, when is the levy due and payable?	On the last day of the first calendar month after the end of the quarter
5	To whom is the levy payable?	The Commonwealth

Note 1: For items 1 and 2, a collection agent is liable to pay an amount, on behalf of the levy payer, equal to the levy: see clause 37‑2.

Note 2: For penalty for late payment, see section 9 of the Act.

When almond export charge due and payable

(2) For the purposes of section 8 of the Act, for charge imposed on almonds that are exported from Australia in a quarter in a financial year, this table has effect.

Almond export charge
Item	Matter	Rule
1	For almonds exported through an exporting agent, when is the charge due and payable?	On the last day of the first calendar month after the end of the quarter
2	For almonds exported other than through an exporting agent, when is the charge due and payable?	On the last day of the first calendar month after the end of the quarter
3	To whom is the charge payable?	The Commonwealth

Note 1: For item 1, the exporting agent is liable to pay an amount, on behalf of the charge payer, equal to the charge: see clause 37‑2.

Note 2: For penalty for late payment, see section 9 of the Act.

Giving quarterly returns

(3) For the purposes of paragraph 59(2)(a) of the Act, for levy or charge imposed on almonds, this table has effect.

Quarterly returns
Item	Matter	Rule
1	Who must give a return for a quarter in a financial year?	The following person: (a) for almonds sold by the levy payer by retail sale in the quarter—the levy payer; (b) for almonds processed in the quarter by the levy payer—the levy payer; (c) for almonds exported in the quarter other than through an exporting agent—the charge payer
2	When must the return be given?	Before the end of the first calendar month after the end of the quarter
3	To whom must the return be given?	The Secretary
4	What is the form of the return?	The return: (a) must be in the appropriate approved form and include the information required by that form; or (b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return

Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.

Making and keeping records

(4) For the purposes of paragraph 59(2)(b) of the Act, for levy or charge imposed on almonds, this table has effect.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The levy payer or charge payer
2	What must the levy payer’s records cover?	The records must: (a) if a collection agent is liable to pay an equivalent amount on behalf of the levy payer—contain details of the transaction involving that agent (including that agent’s contact details); or (b) otherwise—enable the levy payer to substantiate the amount of levy payable and paid by the levy payer on the almonds
3	What must the charge payer’s records cover?	The records must: (a) if an exporting agent is liable to pay an equivalent amount on behalf of the charge payer—contain details of the transaction involving that agent (including that agent’s contact details); or (b) otherwise—enable the charge payer to substantiate the amount of charge payable and paid by the charge payer on the almonds
4	For how long must the levy payer or charge payer keep the records?	Until the end of the period of 5 years beginning on the day after the end of the financial year in which the levy or charge is imposed

Note 1: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

Note 2: A person claiming a levy or charge exemption has record‑keeping obligations, see clause 37‑3.

37‑2 Obligations of collection agents

(1) This clause sets out obligations that are imposed on a person if:

(a) levy is imposed on almonds that are sold by the levy payer in a quarter in a financial year to a business purchaser (whether directly or through a selling agent or buying agent or both) (the sale case); or

(b) levy is imposed on almonds that are processed for the levy payer in a quarter in a financial year (the processing case); or

(c) charge is imposed on almonds that are exported from Australia in a quarter in a financial year through an exporting agent (the export case).

Payment of equivalent amounts

(2) For the purposes of subsection 10(1) of the Act, this table has effect.

Payment of equivalent amounts
Item	Matter	Rule
1	Who is liable to pay an amount (the equivalent amount), on behalf of the levy payer or charge payer, equal to the amount of the levy or charge due for payment in relation to the almonds?	The following person: (a) the liable collection agent in the sale case; (b) the person who carried out the processing in the processing case; (c) the exporting agent in the export case
2	When is the equivalent amount due and payable?	On the last day of the first calendar month after the end of the quarter
3	To whom is the equivalent amount payable?	The Commonwealth

Note 1: The definition of liable collection agent in section 5 of this instrument identifies a single person as the liable collection agent.

Note 2: For penalty for late payment, see section 11 of the Act.

Giving quarterly returns

(3) For the purposes of paragraph 59(2)(a) of the Act, this table has effect.

Quarterly returns
Item	Matter	Rule
1	Who must give a return for the quarter?	The following person: (a) the liable collection agent in the sale case; (b) the person who carried out the processing in the processing case; (c) the exporting agent in the export case
2	When must the return be given?	Before the end of the first calendar month after the end of the quarter
3	To whom must the return be given?	The Secretary
4	What is the form of the return?	The return: (a) must be in the appropriate approved form and include the information required by that form; or (b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return

Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.

Making and keeping records

(4) For the purposes of paragraph 59(2)(b) of the Act, this table has effect.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The following person: (a) the liable collection agent in the sale case; (b) the person who carried out the processing in the processing case; (c) the exporting agent in the export case
2	What must the records cover?	The records must enable the person to substantiate the equivalent amount payable and paid by the person in relation to the almonds
3	For how long must the person keep the records?	Until the end of the period of 5 years beginning on the day after the end of the financial year in which the almonds are sold, processed or exported

Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

37‑3 Obligations of persons claiming levy or charge exemption

For the purposes of paragraph 59(2)(c) of the Act, this table has effect if:

(a) almonds are harvested in Australia and in a financial year are sold by, or processed by or for, the person who owns the almonds immediately after they are harvested and the person considers that an exemption from levy applies; or

(b) almonds are harvested in Australia and in a financial year are exported from Australia and the person who exports the almonds considers that an exemption from charge applies.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The person
2	What must the records cover?	The records must contain details that are relevant to working out whether the exemption applies
3	For how long must the person keep the records?	Until the end of the period of 5 years beginning on the day after the end of the financial year

Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

Division 38—Apples and pears

38‑1 Obligations of levy payers or charge payers

When apple or pear levy due and payable

(1) For the purposes of section 8 of the Act, for:

(a) levy imposed on apples or pears that are sold by the levy payer in a quarter in a calendar year (other than by retail sale); or

(b) levy imposed on apples or pears that are processed by or for the levy payer in a calendar year; or

this table has effect.

Apple or pear levy
Item	Matter	Rule
1	For apples or pears sold to a business purchaser (whether directly or through a selling agent or buying agent or both), when is the levy due and payable?	(a) if the liable collection agent must give a return for the quarter under subclause 38‑2(3)—on the last day of the first calendar month after the end of the quarter; or (b) if the liable collection agent must give a return for the calendar year under subclause 38‑2(3)—on the last day of February in the next calendar year
2	For apples or pears processed for the levy payer, when is the levy due and payable?	On the last day of February in the next calendar year
3	For apples or pears sold by retail sale, when is the levy due and payable?	On the last day of February in the next calendar year
4	For apples or pears processed by the levy payer, when is the levy due and payable?	On the last day of February in the next calendar year
5	To whom is the levy payable?	The Commonwealth

Note 1: For items 1 and 2, a collection agent is liable to pay an amount, on behalf of the levy payer, equal to the levy: see clause 38‑2.

Note 2: For penalty for late payment, see section 9 of the Act.

When apple or pear export charge due and payable

(2) For the purposes of section 8 of the Act, for charge imposed on apples or pears that are exported from Australia in a quarter in a calendar year, this table has effect.

Apple or pear export charge
Item	Matter	Rule
1	For apples or pears exported through an exporting agent, when is the charge due and payable?	(a) if that agent must give a return for the quarter under subclause 38‑2(3)—on the last day of the first calendar month after the end of the quarter; or (b) if that agent must give a return for the calendar year under subclause 38‑2(3)—on the last day of February in the next calendar year
2	For apples or pears exported other than through an exporting agent, when is the charge due and payable?	(a) if the charge payer must give a return for the quarter under subclause (3)—on the last day of the first calendar month after the end of the quarter; or (b) if the charge payer must give a return for the calendar year under subclause (3)—on the last day of February in the next calendar year
3	To whom is the charge payable?	The Commonwealth

Note 1: For item 1, the exporting agent is liable to pay an amount, on behalf of the charge payer, equal to the charge: see clause 38‑2.

Note 2: For penalty for late payment, see section 9 of the Act.

Giving quarterly or annual returns

(3) For the purposes of paragraph 59(2)(a) of the Act, for levy or charge imposed on apples or pears, this table has effect.

Quarterly or annual returns
Item	Matter	Rule
1	Who must give a return for a quarter in a calendar year?	For apples or pears exported in the quarter other than through an exporting agent—the charge payer, unless the charge payer has an exemption from giving returns for quarters in the year
2	Who must give a return for a calendar year?	The following person: (a) for apples or pears sold by the levy payer by retail sale in the year—the levy payer; (b) for apples or pears processed in the year by the levy payer—the levy payer; (c) the charge payer for apples or pears who has an exemption from giving returns for quarters in the year
3	When must the return be given?	(a) for a return for a quarter—before the end of the first calendar month after the end of the quarter; or (b) for a return for a calendar year—before the end of February in the next calendar year
4	To whom must the return be given?	The Secretary
5	What is the form of the return?	The return: (a) must be in the appropriate approved form and include the information required by that form; or (b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return

Note 1: For the process for obtaining an exemption from giving quarterly returns, see clause 38‑4.

Note 2: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.

Making and keeping records

(4) For the purposes of paragraph 59(2)(b) of the Act, for levy or charge imposed on apples or pears, this table has effect.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The levy payer or charge payer
2	What must the levy payer’s records cover?	The records must: (a) if a collection agent is liable to pay an equivalent amount on behalf of the levy payer—contain details of the transaction involving that agent (including that agent’s contact details); or (b) otherwise—enable the levy payer to substantiate the amount of levy payable and paid by the levy payer on the apples or pears
3	What must the charge payer’s records cover?	The records must: (a) if an exporting agent is liable to pay an equivalent amount on behalf of the charge payer—contain details of the transaction involving that agent (including that agent’s contact details); or (b) otherwise—enable the charge payer to substantiate the amount of charge payable and paid by the charge payer on the apples or pears
4	For how long must the levy payer or charge payer keep the records?	Until the end of the period of 5 years beginning on the day after the end of the calendar year in which the levy or charge is imposed

Note 1: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

Note 2: A person claiming a levy or charge exemption has record‑keeping obligations, see clause 38‑3.

38‑2 Obligations of collection agents

(1) This clause sets out obligations that are imposed on a person if:

(a) levy is imposed on apples or pears that are sold by the levy payer in a quarter in a calendar year to a business purchaser (whether directly or through a selling agent or buying agent or both) (the sale case); or

(b) levy is imposed on apples or pears that are processed for the levy payer in a calendar year (the processing case); or

(c) charge is imposed on apples or pears that are exported from Australia in a quarter in a calendar year through an exporting agent (the export case).

Payment of equivalent amounts

(2) For the purposes of subsection 10(1) of the Act, this table has effect.

Payment of equivalent amounts
Item	Matter	Rule
1	Who is liable to pay an amount (the equivalent amount), on behalf of the levy payer or charge payer, equal to the amount of the levy or charge due for payment in relation to the apples or pears?	The following person: (a) the liable collection agent in the sale case; (b) the person who carried out the processing in the processing case; (c) the exporting agent in the export case
2	When is the equivalent amount due and payable?	(a) if the person must give a return for the quarter under subclause (3)—on the last day of the first calendar month after the end of the quarter; or (b) if the person must give a return for the calendar year under subclause (3)—on the last day of February in the next calendar year
3	To whom is the equivalent amount payable?	The Commonwealth

Note 1: The definition of liable collection agent in section 5 of this instrument identifies a single person as the liable collection agent.

Note 2: For penalty for late payment, see section 11 of the Act.

Giving quarterly or annual returns

(3) For the purposes of paragraph 59(2)(a) of the Act, this table has effect.

Quarterly or annual returns
Item	Matter	Rule
1	Who must give a return for the quarter?	The following person: (a) the liable collection agent in the sale case; (b) the exporting agent in the export case; unless the person has an exemption from giving returns for quarters in the calendar year
2	Who must give a return for the calendar year?	The following person: (a) the liable collection agent in the sale case if the person has an exemption from giving returns for quarters in the year; (b) the person who carried out the processing in the processing case; (c) the exporting agent in the export case if the person has an exemption from giving returns for quarters in the year
3	When must the return be given?	(a) for a return for a quarter—before the end of the first calendar month after the end of the quarter; or (b) for a return for a calendar year—before the end of February in the next calendar year
4	To whom must the return be given?	The Secretary
5	What is the form of the return?	The return: (a) must be in the appropriate approved form and include the information required by that form; or (b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return

Note 1: For the process for obtaining an exemption from giving quarterly returns, see clause 38‑5.

Note 2: Section 18 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.

Making and keeping records

(4) For the purposes of paragraph 59(2)(b) of the Act, this table has effect.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The following person: (a) the liable collection agent in the sale case; (b) the person who carried out the processing in the processing case; (c) the exporting agent in the export case
2	What must the records cover?	The records must enable the person to substantiate the equivalent amount payable and paid by the person in relation to the apples or pears
3	For how long must the person keep the records?	Until the end of the period of 5 years beginning on the day after the end of the calendar year in which the apples or pears are sold, processed or exported

Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

38‑3 Obligations of persons claiming levy or charge exemption

For the purposes of paragraph 59(2)(c) of the Act, this table has effect if:

(a) apples or pears are harvested in Australia and in a calendar year are sold by, or processed by or for, the person who owns the apples or pears immediately after they are harvested and the person considers that an exemption from levy applies; or

(b) apples or pears are harvested in Australia and in a calendar year are exported from Australia and the person who exports the apples or pears considers that an exemption from charge applies.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The person
2	What must the records cover?	The records must contain details that are relevant to working out whether the exemption applies
3	For how long must the person keep the records?	Until the end of the period of 5 years beginning on the day after the end of the calendar year

Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

38‑4 Process for obtaining exemption from giving quarterly returns—charge payers

(1) A person who is a charge payer for charge imposed on apples or pears that are exported in a calendar year other than through an exporting agent is not required to give returns for quarters in the year if:

(a) the person applies to the Secretary for an exemption from the requirement to give returns for quarters in the year; and

(b) the person applies before the end of the first quarter in the year in which such charge is imposed; and

(2) The person may apply only if the person reasonably believes that the total amount of charge that the person will pay, or will be likely to pay, in relation to apples or pears and the calendar year will be less than $2,000.

Note: For rules about the form of applications, granting exemptions and revoking exemptions, see section 10.

38‑5 Process for obtaining exemption from giving quarterly returns—collection agents

(1) For the purposes of subclause 38‑2(3), a person is not required to give returns for quarters in the calendar year if:

(a) the person applies to the Secretary for an exemption from the requirement to give returns for quarters in the year; and

(b) the person applies before the end of the first quarter in the year in which levy or charge is imposed on apples or pears where the person is liable to pay an equivalent amount; and

(2) The person may apply only if the person reasonably believes that the total equivalent amount that the person will pay, or will be likely to pay, in relation to apples or pears and the calendar year will be less than $2,000.

Note: For rules about the form of applications, granting exemptions and revoking exemptions, see section 10.

Division 39—Avocados

39‑1 Obligations of levy payers or charge payers

When avocado levy due and payable

(1) For the purposes of section 8 of the Act, for:

(a) levy imposed on avocados that are sold by the levy payer in a quarter in a calendar year (other than by retail sale); or

(b) levy imposed on avocados that are processed by or for the levy payer in a quarter in a calendar year; or

this table has effect.

Avocado levy
Item	Matter	Rule
1	For avocados sold to a business purchaser (whether directly or through a selling agent or buying agent or both), when is the levy due and payable?	(a) if the liable collection agent must give a return for the quarter under subclause 39‑2(3)—on the last day of the first calendar month after the end of the quarter; or (b) if the liable collection agent must give a return for the calendar year under subclause 39‑2(3)—on the last day of February in the next calendar year
2	For avocados processed for the levy payer, when is the levy due and payable?	(a) if the person who carried out the processing must give a return for the quarter under subclause 39‑2(3)—on the last day of the first calendar month after the end of the quarter; or (b) if the person who carried out the processing must give a return for the calendar year under subclause 39‑2(3)—on the last day of February in the next calendar year
3	For avocados sold by retail sale, when is the levy due and payable?	On the last day of February in the next calendar year
4	For avocados sold to a consumer at a wholesale produce market, when is the levy due and payable?	(a) if the levy payer must give a return for the quarter under subclause (3)—on the last day of the first calendar month after the end of the quarter; or (b) if the levy payer must give a return for the calendar year under subclause (3)—on the last day of February in the next calendar year
5	For avocados processed by the levy payer, when is the levy due and payable?	(a) if the levy payer must give a return for the quarter under subclause (3)—on the last day of the first calendar month after the end of the quarter; or (b) if the levy payer must give a return for the calendar year under subclause (3)—on the last day of February in the next calendar year
6	To whom is the levy payable?	The Commonwealth

Note 1: For items 1 and 2, a collection agent is liable to pay an amount, on behalf of the levy payer, equal to the levy: see clause 39‑2.

Note 2: For penalty for late payment, see section 9 of the Act.

When avocado export charge due and payable

(2) For the purposes of section 8 of the Act, for charge imposed on avocados that are exported from Australia in a quarter in a calendar year, this table has effect.

Avocado export charge
Item	Matter	Rule
1	For avocados exported through an exporting agent, when is the charge due and payable?	(a) if that agent must give a return for the quarter under subclause 39‑2(3)—on the last day of the first calendar month after the end of the quarter; or (b) if that agent must give a return for the calendar year under subclause 39‑2(3)—on the last day of February in the next calendar year
2	For avocados exported other than through an exporting agent, when is the charge due and payable?	(a) if the charge payer must give a return for the quarter under subclause (3)—on the last day of the first calendar month after the end of the quarter; or (b) if the charge payer must give a return for the calendar year under subclause (3)—on the last day of February in the next calendar year
3	To whom is the charge payable?	The Commonwealth

Note 1: For item 1, the exporting agent is liable to pay an amount, on behalf of the charge payer, equal to the charge: see clause 39‑2.

Note 2: For penalty for late payment, see section 9 of the Act.

Giving quarterly or annual returns

(3) For the purposes of paragraph 59(2)(a) of the Act, for levy or charge imposed on avocados, this table has effect.

Quarterly or annual returns
Item	Matter	Rule
1	Who must give a return for a quarter in a calendar year?	The following person: (a) for avocados sold by the levy payer in the quarter to a consumer at a wholesale produce market—the levy payer; (b) for avocados processed in the quarter by the levy payer—the levy payer; (c) for avocados exported in the quarter other than through an exporting agent—the charge payer; unless the person has an exemption from giving returns for quarters in the year
2	Who must give a return for a calendar year?	The following person: (a) for avocados sold by the levy payer by retail sale in the year—the levy payer; (b) the levy payer or charge payer for avocados who has an exemption from giving returns for quarters in the year
3	When must the return be given?	(a) for a return for a quarter—before the end of the first calendar month after the end of the quarter; or (b) for a return for a calendar year—before the end of February in the next calendar year
4	To whom must the return be given?	The Secretary
5	What is the form of the return?	The return: (a) must be in the appropriate approved form and include the information required by that form; or (b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return

Note 1: For the process for obtaining an exemption from giving quarterly returns, see clause 39‑4.

Note 2: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.

Making and keeping records

(4) For the purposes of paragraph 59(2)(b) of the Act, for levy or charge imposed on avocados, this table has effect.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The levy payer or charge payer
2	What must the levy payer’s records cover?	The records must: (a) if a collection agent is liable to pay an equivalent amount on behalf of the levy payer—contain details of the transaction involving that agent (including that agent’s contact details); or (b) otherwise—enable the levy payer to substantiate the amount of levy payable and paid by the levy payer on the avocados
3	What must the charge payer’s records cover?	The records must: (a) if an exporting agent is liable to pay an equivalent amount on behalf of the charge payer—contain details of the transaction involving that agent (including that agent’s contact details); or (b) otherwise—enable the charge payer to substantiate the amount of charge payable and paid by the charge payer on the avocados
4	For how long must the levy payer or charge payer keep the records?	Until the end of the period of 5 years beginning on the day after the end of the calendar year in which the levy or charge is imposed

Note 1: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

Note 2: A person claiming a levy or charge exemption has record‑keeping obligations, see clause 39‑3.

39‑2 Obligations of collection agents

(1) This clause sets out obligations that are imposed on a person if:

(a) levy is imposed on avocados that are sold by the levy payer in a quarter in a calendar year to a business purchaser (whether directly or through a selling agent or buying agent or both) (the sale case); or

(b) levy is imposed on avocados that are processed for the levy payer in a quarter in a calendar year (the processing case); or

(c) charge is imposed on avocados that are exported from Australia in a quarter in a calendar year through an exporting agent (the export case).

Payment of equivalent amounts

(2) For the purposes of subsection 10(1) of the Act, this table has effect.

Payment of equivalent amounts
Item	Matter	Rule
1	Who is liable to pay an amount (the equivalent amount), on behalf of the levy payer or charge payer, equal to the amount of the levy or charge due for payment in relation to the avocados?	The following person: (a) the liable collection agent in the sale case; (b) the person who carried out the processing in the processing case; (c) the exporting agent in the export case
2	When is the equivalent amount due and payable?	(a) if the person must give a return for the quarter under subclause (3)—on the last day of the first calendar month after the end of the quarter; or (b) if the person must give a return for the calendar year under subclause (3)—on the last day of February in the next calendar year
3	To whom is the equivalent amount payable?	The Commonwealth

Note 1: The definition of liable collection agent in section 5 of this instrument identifies a single person as the liable collection agent.

Note 2: For penalty for late payment, see section 11 of the Act.

Giving quarterly or annual returns

(3) For the purposes of paragraph 59(2)(a) of the Act, this table has effect.

Quarterly or annual returns
Item	Matter	Rule
1	Who must give a return for the quarter?	The following person: (a) the liable collection agent in the sale case; (b) the person who carried out the processing in the processing case; (c) the exporting agent in the export case; unless the person has an exemption from giving returns for quarters in the calendar year
2	Who must give a return for the calendar year?	The following person: (a) the liable collection agent in the sale case; (b) the person who carried out the processing in the processing case; (c) the exporting agent in the export case; if the person has an exemption from giving returns for quarters in the year
3	When must the return be given?	(a) for a return for a quarter—before the end of the first calendar month after the end of the quarter; or (b) for a return for a calendar year—before the end of February in the next calendar year
4	To whom must the return be given?	The Secretary
5	What is the form of the return?	The return: (a) must be in the appropriate approved form and include the information required by that form; or (b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return

Note 1: For the process for obtaining an exemption from giving quarterly returns, see clause 39‑5.

Note 2: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.

Making and keeping records

(4) For the purposes of paragraph 59(2)(b) of the Act, this table has effect.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The following person: (a) the liable collection agent in the sale case; (b) the person who carried out the processing in the processing case; (c) the exporting agent in the export case
2	What must the records cover?	The records must enable the person to substantiate the equivalent amount payable and paid by the person in relation to the avocados
3	For how long must the person keep the records?	Until the end of the period of 5 years beginning on the day after the end of the calendar year in which the avocados are sold, processed or exported

Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

39‑3 Obligations of persons claiming levy or charge exemption

For the purposes of paragraph 59(2)(c) of the Act, this table has effect if:

(a) avocados are harvested in Australia and in a calendar year are sold by, or processed by or for, the person who owns the avocados immediately after they are harvested and the person considers that an exemption from levy applies; or

(b) avocados are harvested in Australia and in a calendar year are exported from Australia and the person who exports the avocados considers that an exemption from charge applies.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The person
2	What must the records cover?	The records must contain details that are relevant to working out whether the exemption applies
3	For how long must the person keep the records?	Until the end of the period of 5 years beginning on the day after the end of the calendar year

Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

39‑4 Process for obtaining exemption from giving quarterly returns—levy payers or charge payers

(1) A person who:

(a) is a levy payer for levy imposed on avocados that are sold by the levy payer in a calendar year to a consumer at a wholesale produce market; or

(b) is a levy payer for levy imposed on avocados that are processed by the levy payer in a calendar year; or

(c) is a charge payer for charge imposed on avocados that are exported in a calendar year other than through an exporting agent;

is not required to give returns for quarters in the year if:

(d) the person applies to the Secretary for an exemption from the requirement to give returns for quarters in the year; and

(e) the person applies before the end of the first quarter in the year in which such levy or charge is imposed; and

(f) the Secretary grants the exemption under section 10.

(2) The person may apply only if the person reasonably believes that the total quantity of avocados in relation to which the person will pay, or will be likely to pay, levy or charge or both for the calendar year will be less than 36 tonnes.

Note: For rules about the form of applications, granting exemptions and revoking exemptions, see section 10.

39‑5 Process for obtaining exemption from giving quarterly returns—collection agents

(1) For the purposes of subclause 39‑2(3), a person is not required to give returns for quarters in the calendar year if:

(a) the person applies to the Secretary for an exemption from the requirement to give returns for quarters in the year; and

(b) the person applies before the end of the first quarter in the year in which levy or charge is imposed on avocados where the person is liable to pay an equivalent amount; and

(2) The person may apply only if the person reasonably believes that the total quantity of avocados in relation to which the person will pay, or will be likely to pay, an equivalent amount for the calendar year will be less than 36 tonnes.

Note: For rules about the form of applications, granting exemptions and revoking exemptions, see section 10.

Division 40—Bananas

40‑1 Obligations of levy payers

When banana levy due and payable

(1) For the purposes of section 8 of the Act, for:

(a) levy imposed on bananas that are sold by the levy payer in a quarter in a financial year (other than by retail sale); or

(b) levy imposed on bananas that are sold by the levy payer by retail sale in a financial year;

this table has effect.

Banana levy
Item	Matter	Rule
1	For bananas sold to a business purchaser (whether directly or through a selling agent or buying agent or both), when is the levy due and payable?	(a) if the liable collection agent must give a return for the quarter under subclause 40‑2(3)—on the last day of the first calendar month after the end of the quarter; or (b) if the liable collection agent must give a return for the financial year under subclause 40‑2(3)—on 31 August in the next financial year
2	For bananas sold by retail sale, when is the levy due and payable?	On 31 August in the next financial year
3	For bananas sold to a consumer at a wholesale produce market, when is the levy due and payable?	(a) if the levy payer must give a return for the quarter under subclause (2)—on the last day of the first calendar month after the end of the quarter; or (b) if the levy payer must give a return for the financial year under subclause (2)—on 31 August in the next financial year
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 40‑2.

Note 2: For penalty for late payment, see section 9 of the Act.

Giving quarterly or annual returns

(2) For the purposes of paragraph 59(2)(a) of the Act, for levy imposed on bananas, this table has effect.

Quarterly or annual returns
Item	Matter	Rule
1	Who must give a return for a quarter in a financial year?	For bananas sold by the levy payer in the quarter to a consumer at a wholesale produce market—the levy payer, unless the levy payer has an exemption from giving returns for quarters in the year
2	Who must give a return for a financial year?	The following person: (a) for bananas sold by the levy payer by retail sale in the year—the levy payer; (b) the levy payer for bananas who has an exemption from giving returns for quarters in the year
3	When must the return be given?	(a) for a return for a quarter—before the end of the first calendar month after the end of the quarter; or (b) for a return for a financial year—before the end of August in the next financial year
4	To whom must the return be given?	The Secretary
5	What is the form of the return?	The return: (a) must be in the appropriate approved form and include the information required by that form; or (b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return

Note 1: For the process for obtaining an exemption from giving quarterly returns, see clause 40‑4.

Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.

Making and keeping records

(3) For the purposes of paragraph 59(2)(b) of the Act, for levy imposed on bananas, this table has effect.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The levy payer
2	What must the records cover?	The records must: (a) if a collection agent is liable to pay an equivalent amount on behalf of the levy payer—contain details of the transaction involving that agent (including that agent’s contact details); or (b) otherwise—enable the levy payer to substantiate the amount of levy payable and paid by the levy payer on the bananas
3	For how long must the levy payer keep the records?	Until the end of the period of 5 years beginning on the day after the end of the financial year in which the levy is imposed

Note 1: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

Note 2: A person claiming a levy exemption has record‑keeping obligations, see clause 40‑3.

40‑2 Obligations of collection agents

(1) This clause sets out obligations that are imposed on a person if levy is imposed on bananas that are sold by the levy payer in a quarter in a financial year to a business purchaser (whether directly or through a selling agent or buying agent or both).

Payment of equivalent amounts

(2) For the purposes of subsection 10(1) of the Act, this table has effect.

Payment of equivalent amounts
Item	Matter	Rule
1	Who is liable to pay an amount (the equivalent amount), on behalf of the levy payer, equal to the amount of the levy due for payment in relation to the bananas?	The liable collection agent
2	When is the equivalent amount due and payable?	(a) if the liable collection agent must give a return for the quarter under subclause (3)—on the last day of the first calendar month after the end of the quarter; or (b) if the liable collection agent must give a return for the financial year under subclause (3)—on 31 August in the next financial year
3	To whom is the equivalent amount payable?	The Commonwealth

Note 1: The definition of liable collection agent in section 5 of this instrument identifies a single person as the liable collection agent.

Note 2: For penalty for late payment, see section 11 of the Act.

Giving quarterly or annual returns

(3) For the purposes of paragraph 59(2)(a) of the Act, this table has effect.

Quarterly or annual returns
Item	Matter	Rule
1	Who must give a return for the quarter?	The liable collection agent, unless the agent has an exemption from giving returns for quarters in the financial year
2	Who must give a return for the financial year?	The liable collection agent if the agent has an exemption from giving returns for quarters in the financial year
3	When must the return be given?	(a) for a return for a quarter—before the end of the first calendar month after the end of the quarter; or (b) for a return for a financial year—before the end of August in the next financial year
4	To whom must the return be given?	The Secretary
5	What is the form of the return?	The return: (a) must be in the appropriate approved form and include the information required by that form; or (b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return

Note 1: For the process for obtaining an exemption from giving quarterly returns, see clause 40‑5.

Note 2: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.

Making and keeping records

(4) For the purposes of paragraph 59(2)(b) of the Act, this table has effect.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The liable collection agent
2	What must the records cover?	The records must enable the agent to substantiate the equivalent amount payable and paid by the agent in relation to the bananas
3	For how long must the agent keep the records?	Until the end of the period of 5 years beginning on the day after the end of the financial year in which the bananas are sold

Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

40‑3 Obligations of persons claiming levy exemption

For the purposes of paragraph 59(2)(c) of the Act, this table has effect if bananas are harvested in Australia and in a financial year are sold by the person who owns the bananas immediately after they are harvested and the person considers that an exemption from levy applies.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The person
2	What must the records cover?	The records must contain details that are relevant to working out whether the exemption applies
3	For how long must the person keep the records?	Until the end of the period of 5 years beginning on the day after the end of the financial year

Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

40‑4 Process for obtaining exemption from giving quarterly returns—levy payers

(1) A person who is a levy payer for levy imposed on bananas that are sold by the person in a financial year to a consumer at a wholesale produce market is not required to give returns for quarters in the year if:

(a) the person applies to the Secretary for an exemption from the requirement to give returns for quarters in the year; and

(b) the person applies before the end of the first quarter in the year in which such levy is imposed; and

(2) The person may apply only if the person reasonably believes that the total amount of levy that the person will pay, or will be likely to pay, in relation to bananas and the financial year will be less than $500.

Note: For rules about the form of applications, granting exemptions and revoking exemptions, see section 10.

40‑5 Process for obtaining exemption from giving quarterly returns—collection agents

(1) For the purposes of subclause 40‑2(3), the person who is the liable collection agent is not required to give returns for quarters in the financial year if:

(a) the person applies to the Secretary for an exemption from the requirement to give returns for quarters in the year; and

(b) the person applies before the end of the first quarter in the year in which levy is imposed on bananas where the person is liable to pay an equivalent amount; and

(2) The person may apply only if the person reasonably believes that the total equivalent amount that the person will pay, or will be likely to pay, in relation to bananas and the financial year will be less than $500.

Note: For rules about the form of applications, granting exemptions and revoking exemptions, see section 10.

Division 41—Cherries

41‑1 Obligations of levy payers or charge payers

When cherry levy due and payable

(1) For the purposes of section 8 of the Act, for levy imposed on cherries that are sold by the levy payer in a period of 12 months beginning on 1 April, this table has effect.

Cherry levy
Item	Matter	Rule
1	For cherries sold to a business purchaser (whether directly or through a selling agent or buying agent or both), when is the levy due and payable?	On 30 April in the next period of 12 months beginning on 1 April
2	For cherries sold by retail sale, when is the levy due and payable?	On 30 April in the next period of 12 months beginning on 1 April
3	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 41‑2.

Note 2: For penalty for late payment, see section 9 of the Act.

When cherry export charge due and payable

(2) For the purposes of section 8 of the Act, for charge imposed on cherries that are exported from Australia in a period of 12 months beginning on 1 April, this table has effect.

Cherry export charge
Item	Matter	Rule
1	For cherries exported through an exporting agent, when is the charge due and payable?	On 30 April in the next period of 12 months beginning on 1 April
2	For cherries exported other than through an exporting agent, when is the charge due and payable?	On 30 April in the next period of 12 months beginning on 1 April
3	To whom is the charge payable?	The Commonwealth

Note 1: For item 1, the exporting agent is liable to pay an amount, on behalf of the charge payer, equal to the charge: see clause 41‑2.

Note 2: For penalty for late payment, see section 9 of the Act.

Giving annual returns

(3) For the purposes of paragraph 59(2)(a) of the Act, for levy or charge imposed on cherries, this table has effect.

Annual returns
Item	Matter	Rule
1	Who must give a return for a period of 12 months beginning on 1 April?	The following person: (a) for cherries sold by the levy payer by retail sale in the period—the levy payer; (b) for cherries exported in the period other than through an exporting agent—the charge payer
2	When must the return be given?	Before the end of April in the next period of 12 months beginning on 1 April
3	To whom must the return be given?	The Secretary
4	What is the form of the return?	The return: (a) must be in the appropriate approved form and include the information required by that form; or (b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return

Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.

Making and keeping records

(4) For the purposes of paragraph 59(2)(b) of the Act, for levy or charge imposed on cherries, this table has effect.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The levy payer or charge payer
2	What must the levy payer’s records cover?	The records must: (a) if a collection agent is liable to pay an equivalent amount on behalf of the levy payer—contain details of the transaction involving that agent (including that agent’s contact details); or (b) otherwise—enable the levy payer to substantiate the amount of levy payable and paid by the levy payer on the cherries
3	What must the charge payer’s records cover?	The records must: (a) if an exporting agent is liable to pay an equivalent amount on behalf of the charge payer—contain details of the transaction involving that agent (including that agent’s contact details); or (b) otherwise—enable the charge payer to substantiate the amount of charge payable and paid by the charge payer on the cherries
4	For how long must the levy payer or charge payer keep the records?	Until the end of the period of 5 years beginning on the day after the end of the period of 12 months beginning on 1 April in which the levy or charge is imposed

Note 1: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

Note 2: A person claiming a levy or charge exemption has record‑keeping obligations, see clause 41‑3.

41‑2 Obligations of collection agents

(1) This clause sets out obligations that are imposed on a person if:

(a) levy is imposed on cherries that are sold by the levy payer in a period of 12 months beginning on 1 April to a business purchaser (whether directly or through a selling agent or buying agent or both) (the sale case); or

(b) charge is imposed on cherries that are exported from Australia in a period of 12 months beginning on 1 April through an exporting agent (the export case).

Payment of equivalent amounts

(2) For the purposes of subsection 10(1) of the Act, this table has effect.

Payment of equivalent amounts
Item	Matter	Rule
1	Who is liable to pay an amount (the equivalent amount), on behalf of the levy payer or charge payer, equal to the amount of the levy or charge due for payment in relation to the cherries?	The following person: (a) the liable collection agent in the sale case; (b) the exporting agent in the export case
2	When is the equivalent amount due and payable?	On 30 April in the next period of 12 months beginning on 1 April
3	To whom is the equivalent amount payable?	The Commonwealth

Note 1: The definition of liable collection agent in section 5 of this instrument identifies a single person as the liable collection agent.

Note 2: For penalty for late payment, see section 11 of the Act.

Giving annual returns

(3) For the purposes of paragraph 59(2)(a) of the Act, this table has effect.

Annual returns
Item	Matter	Rule
1	Who must give a return for the 12‑month period?	The following person: (a) the liable collection agent in the sale case; (b) the exporting agent in the export case
2	When must the return be given?	Before the end of April in the next period of 12 months beginning on 1 April
3	To whom must the return be given?	The Secretary
4	What is the form of the return?	The return: (a) must be in the appropriate approved form and include the information required by that form; or (b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return

Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.

Making and keeping records

(4) For the purposes of paragraph 59(2)(b) of the Act, this table has effect.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The following person: (a) the liable collection agent in the sale case; (b) the exporting agent in the export case
2	What must the records cover?	The records must enable the person to substantiate the equivalent amount payable and paid by the person in relation to the cherries
3	For how long must the person keep the records?	Until the end of the period of 5 years beginning on the day after the end of the 12‑month period in which the cherries are sold or exported

Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

41‑3 Obligations of persons claiming levy or charge exemption

For the purposes of paragraph 59(2)(c) of the Act, this table has effect if:

(a) cherries are harvested in Australia and in a period of 12 months beginning on 1 April are sold by the person who owns the cherries immediately after they are harvested and the person considers that an exemption from levy applies; or

(b) cherries are harvested in Australia and in a period of 12 months beginning on 1 April are exported from Australia and the person who exports the cherries considers that an exemption from charge applies.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The person
2	What must the records cover?	The records must contain details that are relevant to working out whether the exemption applies
3	For how long must the person keep the records?	Until the end of the period of 5 years beginning on the day after the end of the 12‑month period

Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

Division 42—Chestnuts

42‑1 Obligations of levy payers or charge payers

When chestnut levy due and payable

(1) For the purposes of section 8 of the Act, for:

(a) levy imposed on chestnuts that are sold by the levy payer in a quarter in a financial year; or

(b) levy imposed on chestnuts that are processed by or for the levy payer in a quarter in a financial year;

this table has effect.

Chestnut levy
Item	Matter	Rule
1	For chestnuts sold to a business purchaser (whether directly or through a selling agent or buying agent or both), when is the levy due and payable?	(a) if the liable collection agent must give a return for the quarter under subclause 42‑2(3)—on the last day of the first calendar month after the end of the quarter; or (b) if the liable collection agent must give a return for the financial year under subclause 42‑2(3)—on 31 August in the next financial year
2	For chestnuts processed for the levy payer, when is the levy due and payable?	(a) if the person who carried out the processing must give a return for the quarter under subclause 42‑2(3)—on the last day of the first calendar month after the end of the quarter; or (b) if the person who carried out the processing must give a return for the financial year under subclause 42‑2(3)—on 31 August in the next financial year
3	For chestnuts sold by retail sale, when is the levy due and payable?	(a) if the quarter is the threshold quarter in the financial year or any earlier quarter in the year: (i) if the levy payer must give a return for the threshold quarter under subclause (4)—on the last day of the first calendar month after the end of the threshold quarter; or (ii) if the levy payer must give a return for the financial year under subclause (4)—on 31 August in the next financial year; or (b) if the quarter is later than the threshold quarter in the financial year: (i) if the levy payer must give a return for the later quarter under subclause (4)—on the last day of the first calendar month after the end of the later quarter; or (ii) if the levy payer must give a return for the financial year under subclause (4)—on 31 August in the next financial year
4	For chestnuts processed by the levy payer, when is the levy due and payable?	(a) if the levy payer must give a return for the quarter under subclause (4)—on the last day of the first calendar month after the end of the quarter; or (b) if the levy payer must give a return for the financial year under subclause (4)—on 31 August in the next financial year
5	To whom is the levy payable?	The Commonwealth

Note 1: For items 1 and 2, a collection agent is liable to pay an amount, on behalf of the levy payer, equal to the levy: see clause 42‑2.

Note 2: For penalty for late payment, see section 9 of the Act.

(2) The threshold quarter in a financial year, for a levy payer, is the first quarter in that year at the end of which the total quantity of chestnuts that are sold by the levy payer by retail sale in that year is more than 500 kg.

When chestnut export charge due and payable

(3) For the purposes of section 8 of the Act, for charge imposed on chestnuts that are exported from Australia in a quarter in a financial year, this table has effect.

Chestnut export charge
Item	Matter	Rule
1	For chestnuts exported through an exporting agent, when is the charge due and payable?	(a) if that agent must give a return for the quarter under subclause 42‑2(3)—on the last day of the first calendar month after the end of the quarter; or (b) if that agent must give a return for the financial year under subclause 42‑2(3)—on 31 August in the next financial year
2	For chestnuts exported other than through an exporting agent, when is the charge due and payable?	(a) if the charge payer must give a return for the quarter under subclause (4)—on the last day of the first calendar month after the end of the quarter; or (b) if the charge payer must give a return for the financial year under subclause (4)—on 31 August in the next financial year
3	To whom is the charge payable?	The Commonwealth

Note 1: For item 1, the exporting agent is liable to pay an amount, on behalf of the charge payer, equal to the charge: see clause 42‑2.

Note 2: For penalty for late payment, see section 9 of the Act.

Giving quarterly or annual returns

(4) For the purposes of paragraph 59(2)(a) of the Act, for levy or charge imposed on chestnuts, this table has effect.

Quarterly or annual returns
Item	Matter	Rule
1	Who must give a return for a quarter in a financial year?	The following person: (a) for chestnuts sold by the levy payer by retail sale in the threshold quarter in the year or in a later quarter in the year—the levy payer; (b) for chestnuts processed in the quarter by the levy payer—the levy payer; (c) for chestnuts exported in the quarter other than through an exporting agent—the charge payer; unless the person has an exemption from giving returns for quarters in the year
2	Who must give a return for a financial year?	The levy payer or charge payer for chestnuts who has an exemption from giving returns for quarters in the year
3	When must the return be given?	(a) for a return for a quarter—before the end of the first calendar month after the end of the quarter; or (b) for a return for a financial year—before the end of August in the next financial year
4	To whom must the return be given?	The Secretary
5	What is the form of the return?	The return: (a) must be in the appropriate approved form and include the information required by that form; or (b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return

Note 1: For the process for obtaining an exemption from giving quarterly returns, see clause 42‑4.

Note 2: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.

Making and keeping records

(5) For the purposes of paragraph 59(2)(b) of the Act, for levy or charge imposed on chestnuts, this table has effect.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The levy payer or charge payer
2	What must the levy payer’s records cover?	The records must: (a) if a collection agent is liable to pay an equivalent amount on behalf of the levy payer—contain details of the transaction involving that agent (including that agent’s contact details); or (b) otherwise—enable the levy payer to substantiate the amount of levy payable and paid by the levy payer on the chestnuts
3	What must the charge payer’s records cover?	The records must: (a) if an exporting agent is liable to pay an equivalent amount on behalf of the charge payer—contain details of the transaction involving that agent (including that agent’s contact details); or (b) otherwise—enable the charge payer to substantiate the amount of charge payable and paid by the charge payer on the chestnuts
4	For how long must the levy payer or charge payer keep the records?	Until the end of the period of 5 years beginning on the day after the end of the financial year in which the levy or charge is imposed

Note 1: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

Note 2: A person claiming a levy or charge exemption has record‑keeping obligations, see clause 42‑3.

42‑2 Obligations of collection agents

(1) This clause sets out obligations that are imposed on a person if:

(a) levy is imposed on chestnuts that are sold by the levy payer in a quarter in a financial year to a business purchaser (whether directly or through a selling agent or buying agent or both) (the sale case); or

(b) levy is imposed on chestnuts that are processed for the levy payer in a quarter in a financial year (the processing case); or

(c) charge is imposed on chestnuts that are exported from Australia in a quarter in a financial year through an exporting agent (the export case).

Payment of equivalent amounts

(2) For the purposes of subsection 10(1) of the Act, this table has effect.

Payment of equivalent amounts
Item	Matter	Rule
1	Who is liable to pay an amount (the equivalent amount), on behalf of the levy payer or charge payer, equal to the amount of the levy or charge due for payment in relation to the chestnuts?	The following person: (a) the liable collection agent in the sale case; (b) the person who carried out the processing in the processing case; (c) the exporting agent in the export case
2	When is the equivalent amount due and payable?	(a) if the person must give a return for the quarter under subclause (3)—on the last day of the first calendar month after the end of the quarter; or (b) if the person must give a return for the financial year under subclause (3)—on 31 August in the next financial year
3	To whom is the equivalent amount payable?	The Commonwealth

Note 1: The definition of liable collection agent in section 5 of this instrument identifies a single person as the liable collection agent.

Note 2: For penalty for late payment, see section 11 of the Act.

Giving quarterly or annual returns

(3) For the purposes of paragraph 59(2)(a) of the Act, this table has effect.

Quarterly or annual returns
Item	Matter	Rule
1	Who must give a return for the quarter?	The following person: (a) the liable collection agent in the sale case; (b) the person who carried out the processing in the processing case; (c) the exporting agent in the export case; unless the person has an exemption from giving returns for quarters in the financial year
2	Who must give a return for the financial year?	The following person: (a) the liable collection agent in the sale case; (b) the person who carried out the processing in the processing case; (c) the exporting agent in the export case; if the person has an exemption from giving returns for quarters in the year
3	When must the return be given?	(a) for a return for a quarter—before the end of the first calendar month after the end of the quarter; or (b) for a return for a financial year—before the end of August in the next financial year
4	To whom must the return be given?	The Secretary
5	What is the form of the return?	The return: (a) must be in the appropriate approved form and include the information required by that form; or (b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return

Note 1: For the process for obtaining an exemption from giving quarterly returns, see clause 42‑5.

Note 2: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.

Making and keeping records

(4) For the purposes of paragraph 59(2)(b) of the Act, this table has effect.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The following person: (a) the liable collection agent in the sale case; (b) the person who carried out the processing in the processing case; (c) the exporting agent in the export case
2	What must the records cover?	The records must enable the person to substantiate the equivalent amount payable and paid by the person in relation to the chestnuts
3	For how long must the person keep the records?	Until the end of the period of 5 years beginning on the day after the end of the financial year in which the chestnuts are sold, processed or exported

Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

42‑3 Obligations of persons claiming levy or charge exemption

For the purposes of paragraph 59(2)(c) of the Act, this table has effect if:

(a) chestnuts are harvested in Australia and in a financial year are sold by, or processed by or for, the person who owns the chestnuts immediately after they are harvested and the person considers that an exemption from levy applies; or

(b) chestnuts are harvested in Australia and in a financial year are exported from Australia and the person who exports the chestnuts considers that an exemption from charge applies.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The person
2	What must the records cover?	The records must contain details that are relevant to working out whether the exemption applies
3	For how long must the person keep the records?	Until the end of the period of 5 years beginning on the day after the end of the financial year

Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

42‑4 Process for obtaining exemption from giving quarterly returns—levy payers or charge payers

(1) A person who:

(a) is a levy payer for levy imposed on chestnuts that are sold by the levy payer by retail sale in a financial year; or

(b) is a levy payer for levy imposed on chestnuts that are processed by the levy payer in a financial year; or

(c) is a charge payer for charge imposed on chestnuts that are exported in a financial year other than through an exporting agent;

is not required to give returns for quarters in the year if:

(d) the person applies to the Secretary for an exemption from the requirement to give returns for quarters in the year; and

(e) either:

(i) if paragraph (a) applies—the person applies before the end of the threshold quarter in the year; or

(ii) if paragraph (b) or (c) applies—the person applies before the end of the first quarter in the year in which such levy or charge is imposed; and

(f) the Secretary grants the exemption under section 10.

(2) The person may apply only if the person reasonably believes that the sum of the amount of levy and charge that the person will pay, or will be likely to pay, in relation to chestnuts and the financial year will be less than $500.

Note: For rules about the form of applications, granting exemptions and revoking exemptions, see section 10.

42‑5 Process for obtaining exemption from giving quarterly returns—collection agents

(1) For the purposes of subclause 42‑2(3), a person is not required to give returns for quarters in the financial year if:

(a) the person applies to the Secretary for an exemption from the requirement to give returns for quarters in the year; and

(b) the person applies before the end of the first quarter in the year in which levy or charge is imposed on chestnuts where the person is liable to pay an equivalent amount; and

(2) The person may apply only if the person reasonably believes that the total equivalent amount that the person will pay, or will be likely to pay, in relation to chestnuts and the financial year will be less than $500.

Note: For rules about the form of applications, granting exemptions and revoking exemptions, see section 10.

Division 43—Citrus

43‑1 Obligations of levy payers or charge payers

When citrus levy due and payable

(1) For the purposes of section 8 of the Act, for:

(a) levy imposed on citrus that is sold by the levy payer in a quarter in a calendar year (other than by retail sale); or

(b) levy imposed on citrus that is processed for the levy payer in a calendar year; or

(d) levy imposed on citrus that is processed by the levy payer in a calendar year;

this table has effect.

Citrus levy
Item	Matter	Rule
1	For citrus sold to a business purchaser (whether directly or through a selling agent or buying agent or both), when is the levy due and payable?	(a) if the liable collection agent must give a return for the quarter under subclause 43‑2(3)—on the last day of the first calendar month after the end of the quarter; or (b) if the liable collection agent must give a return for the calendar year under subclause 43‑2(3)—on the last day of February in the next calendar year
2	For citrus processed for the levy payer, when is the levy due and payable?	On the last day of February in the next calendar year
3	For citrus sold by retail sale, when is the levy due and payable?	On the last day of February in the next calendar year
4	For citrus processed by the levy payer, when is the levy due and payable?	On the last day of February in the next calendar year
5	To whom is the levy payable?	The Commonwealth

Note 1: For items 1 and 2, a collection agent is liable to pay an amount, on behalf of the levy payer, equal to the levy: see clause 43‑2.

Note 2: For penalty for late payment, see section 9 of the Act.

When citrus export charge due and payable

(2) For the purposes of section 8 of the Act, for charge imposed on citrus that is exported from Australia in a quarter in a calendar year, this table has effect.

Citrus export charge
Item	Matter	Rule
1	For citrus exported through an exporting agent, when is the charge due and payable?	(a) if that agent must give a return for the quarter under subclause 43‑2(3)—on the last day of the first calendar month after the end of the quarter; or (b) if that agent must give a return for the calendar year under subclause 43‑2(3)—on the last day of February in the next calendar year
2	For citrus exported other than through an exporting agent, when is the charge due and payable?	(a) if the charge payer must give a return for the quarter under subclause (3)—on the last day of the first calendar month after the end of the quarter; or (b) if the charge payer must give a return for the calendar year under subclause (3)—on the last day of February in the next calendar year
3	To whom is the charge payable?	The Commonwealth

Note 1: For item 1, the exporting agent is liable to pay an amount, on behalf of the charge payer, equal to the charge: see clause 43‑2.

Note 2: For penalty for late payment, see section 9 of the Act.

Giving quarterly or annual returns

(3) For the purposes of paragraph 59(2)(a) of the Act, for levy or charge imposed on citrus, this table has effect.

Quarterly or annual returns
Item	Matter	Rule
1	Who must give a return for a quarter in a calendar year?	For citrus exported in the quarter other than through an exporting agent—the charge payer, unless the charge payer has an exemption from giving returns for quarters in the year
2	Who must give a return for a calendar year?	The following person: (a) for citrus sold by the levy payer by retail sale in the year—the levy payer; (b) for citrus processed in the year by the levy payer—the levy payer; (c) the charge payer for citrus who has an exemption from giving returns for quarters in the year
3	When must the return be given?	(a) for a return for a quarter—before the end of the first calendar month after the end of the quarter; or (b) for a return for a calendar year—before the end of February in the next calendar year
4	To whom must the return be given?	The Secretary
5	What is the form of the return?	The return: (a) must be in the appropriate approved form and include the information required by that form; or (b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return

Note 1: For the process for obtaining an exemption from giving quarterly returns, see clause 43‑4.

Note 2: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.

Making and keeping records

(4) For the purposes of paragraph 59(2)(b) of the Act, for levy or charge imposed on citrus, this table has effect.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The levy payer or charge payer
2	What must the levy payer’s records cover?	The records must: (a) if a collection agent is liable to pay an equivalent amount on behalf of the levy payer—contain details of the transaction involving that agent (including that agent’s contact details); or (b) otherwise—enable the levy payer to substantiate the amount of levy payable and paid by the levy payer on the citrus
3	What must the charge payer’s records cover?	The records must: (a) if an exporting agent is liable to pay an equivalent amount on behalf of the charge payer—contain details of the transaction involving that agent (including that agent’s contact details); or (b) otherwise—enable the charge payer to substantiate the amount of charge payable and paid by the charge payer on the citrus
4	For how long must the levy payer or charge payer keep the records?	Until the end of the period of 5 years beginning on the day after the end of the calendar year in which the levy or charge is imposed

Note 1: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

Note 2: A person claiming a levy or charge exemption has record‑keeping obligations, see clause 43‑3.

43‑2 Obligations of collection agents

(1) This clause sets out obligations that are imposed on a person if:

(a) levy is imposed on citrus that is sold by the levy payer in a quarter in a calendar year to a business purchaser (whether directly or through a selling agent or buying agent or both) (the sale case); or

(b) levy is imposed on citrus that is processed for the levy payer in a calendar year (the processing case); or

(c) charge is imposed on citrus that is exported from Australia in a quarter in a calendar year through an exporting agent (the export case).

Payment of equivalent amounts

(2) For the purposes of subsection 10(1) of the Act, this table has effect.

Payment of equivalent amounts
Item	Matter	Rule
1	Who is liable to pay an amount (the equivalent amount), on behalf of the levy payer or charge payer, equal to the amount of the levy or charge due for payment in relation to the citrus?	The following person: (a) the liable collection agent in the sale case; (b) the person who carried out the processing in the processing case; (c) the exporting agent in the export case
2	When is the equivalent amount due and payable?	(a) if the person must give a return for the quarter under subclause (3)—on the last day of the first calendar month after the end of the quarter; or (b) if the person must give a return for the calendar year under subclause (3)—on the last day of February in the next calendar year
3	To whom is the equivalent amount payable?	The Commonwealth

Note 1: The definition of liable collection agent in section 5 of this instrument identifies a single person as the liable collection agent.

Note 2: For penalty for late payment, see section 11 of the Act.

Giving quarterly or annual returns

(3) For the purposes of paragraph 59(2)(a) of the Act, this table has effect.

Quarterly or annual returns
Item	Matter	Rule
1	Who must give a return for the quarter?	The following person: (a) the liable collection agent in the sale case; (b) the exporting agent in the export case; unless the person has an exemption from giving returns for quarters in the calendar year
2	Who must give a return for the calendar year?	The following person: (a) the liable collection agent in the sale case if the person has an exemption from giving returns for quarters in the year; (b) the person who carried out the processing in the processing case; (c) the exporting agent in the export case if the person has an exemption from giving returns for quarters in the year
3	When must the return be given?	(a) for a return for a quarter—before the end of the first calendar month after the end of the quarter; or (b) for a return for a calendar year—before the end of February in the next calendar year
4	To whom must the return be given?	The Secretary
5	What is the form of the return?	The return: (a) must be in the appropriate approved form and include the information required by that form; or (b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return

Note 1: For the process for obtaining an exemption from giving quarterly returns, see clause 43‑5.

Note 2: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.

Making and keeping records

(4) For the purposes of paragraph 59(2)(b) of the Act, this table has effect.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The following person: (a) the liable collection agent in the sale case; (b) the person who carried out the processing in the processing case; (c) the exporting agent in the export case
2	What must the records cover?	The records must enable the person to substantiate the equivalent amount payable and paid by the person in relation to the citrus
3	For how long must the person keep the records?	Until the end of the period of 5 years beginning on the day after the end of the calendar year in which the citrus is sold, processed or exported

Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

43‑3 Obligations of persons claiming levy or charge exemption

For the purposes of paragraph 59(2)(c) of the Act, this table has effect if:

(a) citrus is harvested in Australia and in a calendar year is sold by, or processed by or for, the person who owns the citrus immediately after it is harvested and the person considers that an exemption from levy applies; or

(b) citrus is harvested in Australia and in a calendar year is exported from Australia and the person who exports the citrus considers that an exemption from charge applies.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The person
2	What must the records cover?	The records must contain details that are relevant to working out whether the exemption applies
3	For how long must the person keep the records?	Until the end of the period of 5 years beginning on the day after the end of the calendar year

Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

43‑4 Process for obtaining exemption from giving quarterly returns—charge payers

(1) A person who is a charge payer for charge imposed on citrus that is exported in a calendar year other than through an exporting agent is not required to give returns for quarters in the year if:

(a) the person applies to the Secretary for an exemption from the requirement to give returns for quarters in the year; and

(b) the person applies before the end of the first quarter in the year in which such charge is imposed; and

(2) The person may apply only if the person reasonably believes that the total amount of charge that the person will pay, or will be likely to pay, in relation to citrus and the calendar year will be less than $1,000.

Note: For rules about the form of applications, granting exemptions and revoking exemptions, see section 10.

43‑5 Process for obtaining exemption from giving quarterly returns—collection agents

(1) For the purposes of subclause 43‑2(3), a person is not required to give returns for quarters in the calendar year if:

(a) the person applies to the Secretary for an exemption from the requirement to give returns for quarters in the year; and

(b) the person applies before the end of the first quarter in the year in which levy or charge is imposed on citrus where the person is liable to pay an equivalent amount; and

(2) The person may apply only if the person reasonably believes that the total equivalent amount that the person will pay, or will be likely to pay, in relation to citrus and the calendar year will be less than $1,000.

Note: For rules about the form of applications, granting exemptions and revoking exemptions, see section 10.

Division 44—Custard apples

44‑1 Obligations of levy payers or charge payers

When custard apple levy due and payable

(1) For the purposes of section 8 of the Act, for levy imposed on custard apples that are sold by the levy payer in a quarter in a calendar year, this table has effect.

Custard apple levy
Item	Matter	Rule
1	For custard apples sold to a business purchaser (whether directly or through a selling agent or buying agent or both), when is the levy due and payable?	(a) if the liable collection agent must give a return for the quarter under subclause 44‑2(3)—on the last day of the first calendar month after the end of the quarter; or (b) if the liable collection agent must give a return for the calendar year under subclause 44‑2(3)—on the last day of February in the next calendar year
2	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 44‑2.

Note 2: For penalty for late payment, see section 9 of the Act.

When custard apple export charge due and payable

(2) For the purposes of section 8 of the Act, for charge imposed on custard apples that are exported from Australia in a quarter in a calendar year, this table has effect.

Custard apple export charge
Item	Matter	Rule
1	For custard apples exported through an exporting agent, when is the charge due and payable?	(a) if that agent must give a return for the quarter under subclause 44‑2(3)—on the last day of the first calendar month after the end of the quarter; or (b) if that agent must give a return for the calendar year under subclause 44‑2(3)—on the last day of February in the next calendar year
2	For custard apples exported other than through an exporting agent, when is the charge due and payable?	(a) if the charge payer must give a return for the quarter under subclause (3)—on the last day of the first calendar month after the end of the quarter; or (b) if the charge payer must give a return for the calendar year under subclause (3)—on the last day of February in the next calendar year
3	To whom is the charge payable?	The Commonwealth

Note 1: For item 1, the exporting agent is liable to pay an amount, on behalf of the charge payer, equal to the charge: see clause 44‑2.

Note 2: For penalty for late payment, see section 9 of the Act.

Giving quarterly or annual returns

(3) For the purposes of paragraph 59(2)(a) of the Act, for levy or charge imposed on custard apples, this table has effect.

Quarterly or annual returns
Item	Matter	Rule
1	Who must give a return for a quarter in a calendar year?	For custard apples exported in the quarter other than through an exporting agent—the charge payer, unless the charge payer has an exemption from giving returns for quarters in the year
2	Who must give a return for a calendar year?	The charge payer for custard apples who has an exemption from giving returns for quarters in the year
3	When must the return be given?	(a) for a return for a quarter—before the end of the first calendar month after the end of the quarter; or (b) for a return for a calendar year—before the end of February in the next calendar year
4	To whom must the return be given?	The Secretary
5	What is the form of the return?	The return: (a) must be in the appropriate approved form and include the information required by that form; or (b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return

Note 1: For the process for obtaining an exemption from giving quarterly returns, see clause 44‑4.

Note 2: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.

Making and keeping records

(4) For the purposes of paragraph 59(2)(b) of the Act, for levy or charge imposed on custard apples, this table has effect.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The levy payer or charge payer
2	What must the levy payer’s records cover?	The records must contain details of the transaction involving the liable collection agent (including that agent’s contact details)
3	What must the charge payer’s records cover?	The records must: (a) if an exporting agent is liable to pay an equivalent amount on behalf of the charge payer—contain details of the transaction involving that agent (including that agent’s contact details); or (b) otherwise—enable the charge payer to substantiate the amount of charge payable and paid by the charge payer on the custard apples
4	For how long must the levy payer or charge payer keep the records?	Until the end of the period of 5 years beginning on the day after the end of the calendar year in which the levy or charge is imposed

Note 1: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

Note 2: A person claiming a levy or charge exemption has record‑keeping obligations, see clause 44‑3.

44‑2 Obligations of collection agents

(1) This clause sets out obligations that are imposed on a person if:

(a) levy is imposed on custard apples that are sold by the levy payer in a quarter in a calendar year to a business purchaser (whether directly or through a selling agent or buying agent or both) (the sale case); or

(b) charge is imposed on custard apples that are exported from Australia in a quarter in a calendar year through an exporting agent (the export case).

Payment of equivalent amounts

(2) For the purposes of subsection 10(1) of the Act, this table has effect.

Payment of equivalent amounts
Item	Matter	Rule
1	Who is liable to pay an amount (the equivalent amount), on behalf of the levy payer or charge payer, equal to the amount of the levy or charge due for payment in relation to the custard apples?	The following person: (a) the liable collection agent in the sale case; (b) the exporting agent in the export case
2	When is the equivalent amount due and payable?	(a) if the person must give a return for the quarter under subclause (3)—on the last day of the first calendar month after the end of the quarter; or (b) if the person must give a return for the calendar year under subclause (3)—on the last day of February in the next calendar year
3	To whom is the equivalent amount payable?	The Commonwealth

Note 1: The definition of liable collection agent in section 5 of this instrument identifies a single person as the liable collection agent.

Note 2: For penalty for late payment, see section 11 of the Act.

Giving quarterly or annual returns

(3) For the purposes of paragraph 59(2)(a) of the Act, this table has effect.

Quarterly or annual returns
Item	Matter	Rule
1	Who must give a return for the quarter?	The following person: (a) the liable collection agent in the sale case; (b) the exporting agent in the export case; unless the person has an exemption from giving returns for quarters in the calendar year
2	Who must give a return for the calendar year?	The following person: (a) the liable collection agent in the sale case; (b) the exporting agent in the export case; if the person has an exemption from giving returns for quarters in the year
3	When must the return be given?	(a) for a return for a quarter—before the end of the first calendar month after the end of the quarter; or (b) for a return for a calendar year—before the end of February in the next calendar year
4	To whom must the return be given?	The Secretary
5	What is the form of the return?	The return: (a) must be in the appropriate approved form and include the information required by that form; or (b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return

Note 1: For the process for obtaining an exemption from giving quarterly returns, see clause 44‑5.

Note 2: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.

Making and keeping records

(4) For the purposes of paragraph 59(2)(b) of the Act, this table has effect.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The following person: (a) the liable collection agent in the sale case; (b) the exporting agent in the export case
2	What must the records cover?	The records must enable the person to substantiate the equivalent amount payable and paid by the person in relation to the custard apples
3	For how long must the person keep the records?	Until the end of the period of 5 years beginning on the day after the end of the calendar year in which the custard apples are sold or exported

Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

44‑3 Obligations of persons claiming levy or charge exemption

For the purposes of paragraph 59(2)(c) of the Act, this table has effect if:

(a) custard apples are harvested in Australia and in a calendar year are sold by the person who owns the custard apples immediately after they are harvested and the person considers that an exemption from levy applies; or

(b) custard apples are harvested in Australia and in a calendar year are exported from Australia and the person who exports the custard apples considers that an exemption from charge applies.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The person
2	What must the records cover?	The records must contain details that are relevant to working out whether the exemption applies
3	For how long must the person keep the records?	Until the end of the period of 5 years beginning on the day after the end of the calendar year

Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

44‑4 Process for obtaining exemption from giving quarterly returns—charge payers

(1) A person who is a charge payer for charge imposed on custard apples that are exported in a calendar year other than through an exporting agent is not required to give returns for quarters in the year if:

(a) the person applies to the Secretary for an exemption from the requirement to give returns for quarters in the year; and

(b) the person applies before the end of the first quarter in the year in which such charge is imposed; and

(2) The person may apply only if the person reasonably believes that the total amount of charge that the person will pay, or will be likely to pay, in relation to custard apples and the calendar year will be less than $500.

Note: For rules about the form of applications, granting exemptions and revoking exemptions, see section 10.

44‑5 Process for obtaining exemption from giving quarterly returns—collection agents

(1) For the purposes of subclause 44‑2(3), a person is not required to give returns for quarters in the calendar year if:

(a) the person applies to the Secretary for an exemption from the requirement to give returns for quarters in the year; and

(b) the person applies before the end of the first quarter in the year in which levy or charge is imposed on custard apples where the person is liable to pay an equivalent amount; and

(2) The person may apply only if the person reasonably believes that the total equivalent amount that the person will pay, or will be likely to pay, in relation to custard apples and the calendar year will be less than $500.

Note: For rules about the form of applications, granting exemptions and revoking exemptions, see section 10.

Division 45—Dried tree fruit

45‑1 Obligations of levy payers

When dried tree fruit levy due and payable

(1) For the purposes of section 8 of the Act, for:

(a) levy imposed on dried tree fruit that is delivered to a packing house in a period of 12 months beginning on 1 October; or

(b) levy imposed on dried tree fruit, where the tree fruit is dried at a packing house in a period of 12 months beginning on 1 October; or

(d) levy imposed on dried tree fruit that is used by the levy payer in a period of 12 months beginning on 1 October in the production of other goods;

this table has effect.

Dried tree fruit levy
Item	Matter	Rule
1	For dried tree fruit that is delivered to a packing house, when is the levy due and payable?	On 30 November in the next period of 12 months beginning on 1 October
2	For dried tree fruit, where the tree fruit is dried at a packing house, when is the levy due and payable?	On 30 November in the next period of 12 months beginning on 1 October
3	For dried tree fruit sold to a business purchaser (whether directly or through a selling agent or buying agent or both), when is the levy due and payable?	On 30 November in the next period of 12 months beginning on 1 October
4	For dried tree fruit sold by retail sale, when is the levy due and payable?	On 30 November in the next period of 12 months beginning on 1 October
5	For dried tree fruit used by the levy payer in the production of other goods, when is the levy due and payable?	On 30 November in the next period of 12 months beginning on 1 October
6	To whom is the levy payable?	The Commonwealth

Note 1: For items 1, 2 and 3, a collection agent is liable to pay an amount, on behalf of the levy payer, equal to the levy: see clause 45‑2.

Note 2: For penalty for late payment, see section 9 of the Act.

Giving annual returns

(2) For the purposes of paragraph 59(2)(a) of the Act, for levy imposed on dried tree fruit, this table has effect.

Annual returns
Item	Matter	Rule
1	Who must give a return for a period of 12 months beginning on 1 October?	The following person: (a) for dried tree fruit sold by the levy payer by retail sale in the period—the levy payer; (b) for dried tree fruit used by the levy payer in the period in the production of other goods—the levy payer
2	When must the return be given?	Before the end of November in the next period of 12 months beginning on 1 October
3	To whom must the return be given?	The Secretary
4	What is the form of the return?	The return: (a) must be in the appropriate approved form and include the information required by that form; or (b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return

Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.

Making and keeping records

(3) For the purposes of paragraph 59(2)(b) of the Act, for levy imposed on dried tree fruit, this table has effect.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The levy payer
2	What must the records cover?	The records must: (a) if a collection agent is liable to pay an equivalent amount on behalf of the levy payer—contain details of the transaction involving that agent (including that agent’s contact details); or (b) otherwise—enable the levy payer to substantiate the amount of levy payable and paid by the levy payer on the dried tree fruit
3	For how long must the levy payer keep the records?	Until the end of the period of 5 years beginning on the day after the end of the period of 12 months beginning on 1 October in which the levy is imposed

Note 1: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

Note 2: A person claiming a levy exemption has record‑keeping obligations, see clause 45‑3.

45‑2 Obligations of collection agents

(1) This clause sets out obligations that are imposed on a person if:

(a) levy is imposed on dried tree fruit that in a period of 12 months beginning on 1 October is delivered to a packing house by or on behalf of the levy payer (the delivery case); or

(b) levy is imposed on dried tree fruit, where the tree fruit is dried at a packing house in a period of 12 months beginning on 1 October (the processing case); or

(c) levy is imposed on dried tree fruit that is sold by the levy payer in a period of 12 months beginning on 1 October to a business purchaser (whether directly or through a selling agent or buying agent or both) (the sale case).

Payment of equivalent amounts

(2) For the purposes of subsection 10(1) of the Act, this table has effect.

Payment of equivalent amounts
Item	Matter	Rule
1	Who is liable to pay an amount (the equivalent amount), on behalf of the levy payer, equal to the amount of the levy due for payment in relation to the dried tree fruit?	The following person: (a) the proprietor of the packing house in the delivery case; (b) the proprietor of the packing house in the processing case; (c) the liable collection agent in the sale case
2	When is the equivalent amount due and payable?	On 30 November in the next period of 12 months beginning on 1 October
3	To whom is the equivalent amount payable?	The Commonwealth

Note 1: The definition of liable collection agent in section 5 of this instrument identifies a single person as the liable collection agent.

Note 2: For penalty for late payment, see section 11 of the Act.

Giving annual returns

(3) For the purposes of paragraph 59(2)(a) of the Act, this table has effect.

Annual returns
Item	Matter	Rule
1	Who must give a return for the 12‑month period?	The following person: (a) the proprietor of the packing house in the delivery case; (b) the proprietor of the packing house in the processing case; (c) the liable collection agent in the sale case
2	When must the return be given?	Before the end of November in the next period of 12 months beginning on 1 October
3	To whom must the return be given?	The Secretary
4	What is the form of the return?	The return: (a) must be in the appropriate approved form and include the information required by that form; or (b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return

Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.

Making and keeping records

(4) For the purposes of paragraph 59(2)(b) of the Act, this table has effect.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The following person: (a) the proprietor of the packing house in the delivery case; (b) the proprietor of the packing house in the processing case; (c) the liable collection agent in the sale case
2	What must the records cover?	The records must enable the person to substantiate the equivalent amount payable and paid by the person in relation to the dried tree fruit
3	For how long must the person keep the records?	Until the end of the period of 5 years beginning on the day after the end of the 12‑month period in which: (a) the dried tree fruit is delivered to the packing house; or (b) the tree fruit is dried at the packing house; or (c) the dried tree fruit is sold

Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

45‑3 Obligations of persons claiming levy exemption

For the purposes of paragraph 59(2)(c) of the Act, this table has effect if tree fruit is harvested in Australia and one of the following applies:

(a) the tree fruit is dried in Australia outside a packing house and the dried tree fruit is delivered to a packing house in Australia in a period of 12 months beginning on 1 October by or on behalf of the person who owns the tree fruit immediately after it is harvested;

(b) the tree fruit is delivered to a packing house in Australia by or on behalf of that person and dried at the packing house in a period of 12 months beginning on 1 October;

(c) the tree fruit is dried in Australia and the dried tree fruit is sold by that person in a period of 12 months beginning on 1 October;

(d) the tree fruit is dried in Australia and the dried tree fruit is used in Australia by that person in a period of 12 months beginning on 1 October in the production of other goods;

and that person considers that an exemption from levy applies.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	That person
2	What must the records cover?	The records must contain details that are relevant to working out whether the exemption applies
3	For how long must that person keep the records?	Until the end of the period of 5 years beginning on the day after the end of the 12‑month period

Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

Division 46—Ginger

46‑1 Obligations of levy payers

When ginger levy due and payable

(1) For the purposes of section 8 of the Act, for levy imposed on ginger that is sold by the levy payer in a quarter in a financial year, this table has effect.

Ginger levy
Item	Matter	Rule
1	For ginger (other than seed ginger) sold to a business purchaser (whether directly or through a selling agent or buying agent or both), when is the levy due and payable?	(a) if the liable collection agent must give a return for the quarter under subclause 46‑2(3)—on the last day of the first calendar month after the end of the quarter; or (b) if the liable collection agent must give a return for the financial year under subclause 46‑2(3)—on 31 August in the next financial year
2	For seed ginger sold to a business purchaser (whether directly or through a selling agent or buying agent or both), when is the levy due and payable?	On 31 August in the next financial year
3	For ginger sold to a consumer at a wholesale produce market, when is the levy due and payable?	(a) if the levy payer must give a return for the quarter under subclause (2)—on the last day of the first calendar month after the end of the quarter; or (b) if the levy payer must give a return for the financial year under subclause (2)—on 31 August in the next financial year
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 46‑2.

Note 2: For item 2, most business purchasers of seed ginger will be other ginger growers. The ginger grower selling the seed ginger is required to pay the levy and give a return.

Note 3: For penalty for late payment, see section 9 of the Act.

Giving quarterly or annual returns

(2) For the purposes of paragraph 59(2)(a) of the Act, for levy imposed on ginger, this table has effect.

Quarterly or annual returns
Item	Matter	Rule
1	Who must give a return for a quarter in a financial year?	For ginger sold by the levy payer in the quarter to a consumer at a wholesale produce market—the levy payer, unless the levy payer has an exemption from giving returns for quarters in the year
2	Who must give a return for a financial year?	The following person: (a) for seed ginger sold by the levy payer in the year to a business purchaser (whether directly or through a selling agent or buying agent or both)—the levy payer; (b) the levy payer for ginger who has an exemption from giving returns for quarters in the year
3	When must the return be given?	(a) for a return for a quarter—before the end of the first calendar month after the end of the quarter; or (b) for a return for a financial year—before the end of August in the next financial year
4	To whom must the return be given?	The Secretary
5	What is the form of the return?	The return: (a) must be in the appropriate approved form and include the information required by that form; or (b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return

Note 1: For the process for obtaining an exemption from giving quarterly returns, see clause 46‑4.

Note 2: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.

Making and keeping records

(3) For the purposes of paragraph 59(2)(b) of the Act, for levy imposed on ginger, this table has effect.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The levy payer
2	What must the records cover?	The records must: (a) if a collection agent is liable to pay an equivalent amount on behalf of the levy payer—contain details of the transaction involving that agent (including that agent’s contact details); or (b) otherwise—enable the levy payer to substantiate the amount of levy payable and paid by the levy payer on the ginger
3	For how long must the levy payer keep the records?	Until the end of the period of 5 years beginning on the day after the end of the financial year in which the levy is imposed

Note 1: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

Note 2: A person claiming a levy exemption has record‑keeping obligations, see clause 46‑3.

46‑2 Obligations of collection agents

(1) This clause sets out obligations that are imposed on a person if levy is imposed on ginger (other than seed ginger) that is sold by the levy payer in a quarter in a financial year to a business purchaser (whether directly or through a selling agent or buying agent or both).

Payment of equivalent amounts

(2) For the purposes of subsection 10(1) of the Act, this table has effect.

Payment of equivalent amounts
Item	Matter	Rule
1	Who is liable to pay an amount (the equivalent amount), on behalf of the levy payer, equal to the amount of the levy due for payment in relation to the ginger?	The liable collection agent
2	When is the equivalent amount due and payable?	(a) if the liable collection agent must give a return for the quarter under subclause (3)—on the last day of the first calendar month after the end of the quarter; or (b) if the liable collection agent must give a return for the financial year under subclause (3)—on 31 August in the next financial year
3	To whom is the equivalent amount payable?	The Commonwealth

Note 1: The definition of liable collection agent in section 5 of this instrument identifies a single person as the liable collection agent.

Note 2: For penalty for late payment, see section 11 of the Act.

Giving quarterly or annual returns

(3) For the purposes of paragraph 59(2)(a) of the Act, this table has effect.

Quarterly or annual returns
Item	Matter	Rule
1	Who must give a return for the quarter?	The liable collection agent, unless the agent has an exemption from giving returns for quarters in the financial year
2	Who must give a return for the financial year?	The liable collection agent if the agent has an exemption from giving returns for quarters in the year
3	When must the return be given?	(a) for a return for a quarter—before the end of the first calendar month after the end of the quarter; or (b) for a return for a financial year—before the end of August in the next financial year
4	To whom must the return be given?	The Secretary
5	What is the form of the return?	The return: (a) must be in the appropriate approved form and include the information required by that form; or (b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return

Note 1: For the process for obtaining an exemption from giving quarterly returns, see clause 46‑5.

Note 2: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.

Making and keeping records

(4) For the purposes of paragraph 59(2)(b) of the Act, this table has effect.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The liable collection agent
2	What must the records cover?	The records must enable the agent to substantiate the equivalent amount payable and paid by the agent in relation to the ginger
3	For how long must the agent keep the records?	Until the end of the period of 5 years beginning on the day after the end of the financial year in which the ginger is sold

Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

46‑3 Obligations of persons claiming levy exemption

For the purposes of paragraph 59(2)(c) of the Act, this table has effect if ginger is grown in Australia and in a financial year is sold by the grower and the grower considers that an exemption from levy applies.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The grower
2	What must the records cover?	The records must contain details that are relevant to working out whether the exemption applies
3	For how long must the grower keep the records?	Until the end of the period of 5 years beginning on the day after the end of the financial year

Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

46‑4 Process for obtaining exemption from giving quarterly returns—levy payers

(1) A person who is a levy payer for levy imposed on ginger that is sold by the person in a financial year to a consumer at a wholesale produce market is not required to give returns for quarters in the year if:

(a) the person applies to the Secretary for an exemption from the requirement to give returns for quarters in the year; and

(b) the person applies before the end of the first quarter in the year in which such levy is imposed; and

(2) The person may apply only if the person reasonably believes that the total amount of levy that the person will pay, or will be likely to pay, in relation to ginger and the financial year will be less than $200.

Note: For rules about the form of applications, granting exemptions and revoking exemptions, see section 10.

46‑5 Process for obtaining exemption from giving quarterly returns—collection agents

(1) For the purposes of subclause 46‑2(3), the person who is the liable collection agent is not required to give returns for quarters in the financial year if:

(a) the person applies to the Secretary for an exemption from the requirement to give returns for quarters in the year; and

(b) the person applies before the end of the first quarter in the year in which levy is imposed on ginger where the person is liable to pay an equivalent amount; and

(2) The person may apply only if the person reasonably believes that the total equivalent amount that the person will pay, or will be likely to pay, in relation to ginger and the financial year will be less than $200.

Note: For rules about the form of applications, granting exemptions and revoking exemptions, see section 10.

Division 47—Lychees

47‑1 Obligations of levy payers or charge payers

When lychee levy due and payable

(1) For the purposes of section 8 of the Act, for:

(a) levy imposed on lychees that are sold by the levy payer in a quarter in a financial year (other than by retail sale); or

(b) levy imposed on lychees that are processed by or for the levy payer in a quarter in a financial year; or

this table has effect.

Lychee levy
Item	Matter	Rule
1	For lychees sold to a business purchaser (whether directly or through a selling agent or buying agent or both), when is the levy due and payable?	On the last day of the first calendar month after the end of the quarter
2	For lychees processed for the levy payer, when is the levy due and payable?	On the last day of the first calendar month after the end of the quarter
3	For lychees sold by retail sale, when is the levy due and payable?	On 31 August in the next financial year
4	For lychees sold to a consumer at a wholesale produce market, when is the levy due and payable?	On the last day of the first calendar month after the end of the quarter
5	For lychees processed by the levy payer, when is the levy due and payable?	On the last day of the first calendar month after the end of the quarter
6	To whom is the levy payable?	The Commonwealth

Note 1: For items 1 and 2, a collection agent is liable to pay an amount, on behalf of the levy payer, equal to the levy: see clause 47‑2.

Note 2: For penalty for late payment, see section 9 of the Act.

When lychee export charge due and payable

(2) For the purposes of section 8 of the Act, for charge imposed on lychees that are exported from Australia in a quarter in a financial year, this table has effect.

Lychee export charge
Item	Matter	Rule
1	For lychees exported through an exporting agent, when is the charge due and payable?	On the last day of the first calendar month after the end of the quarter
2	For lychees exported other than through an exporting agent, when is the charge due and payable?	On the last day of the first calendar month after the end of the quarter
3	To whom is the charge payable?	The Commonwealth

Note 1: For item 1, the exporting agent is liable to pay an amount, on behalf of the charge payer, equal to the charge: see clause 47‑2.

Note 2: For penalty for late payment, see section 9 of the Act.

Giving quarterly or annual returns

(3) For the purposes of paragraph 59(2)(a) of the Act, for levy or charge imposed on lychees, this table has effect.

Quarterly or annual returns
Item	Matter	Rule
1	Who must give a return for a quarter in a financial year?	The following person: (a) for lychees sold by the levy payer in the quarter to a consumer at a wholesale produce market—the levy payer; (b) for lychees processed in the quarter by the levy payer—the levy payer; (c) for lychees exported in the quarter other than through an exporting agent—the charge payer
2	Who must give a return for a financial year?	For lychees sold by the levy payer by retail sale in the year—the levy payer
3	When must the return be given?	(a) for a return for a quarter—before the end of the first calendar month after the end of the quarter; or (b) for a return for a financial year—before the end of August in the next financial year
4	To whom must the return be given?	The Secretary
5	What is the form of the return?	The return: (a) must be in the appropriate approved form and include the information required by that form; or (b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return

Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.

Making and keeping records

(4) For the purposes of paragraph 59(2)(b) of the Act, for levy or charge imposed on lychees, this table has effect.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The levy payer or charge payer
2	What must the levy payer’s records cover?	The records must: (a) if a collection agent is liable to pay an equivalent amount on behalf of the levy payer—contain details of the transaction involving that agent (including that agent’s contact details); or (b) otherwise—enable the levy payer to substantiate the amount of levy payable and paid by the levy payer on the lychees
3	What must the charge payer’s records cover?	The records must: (a) if an exporting agent is liable to pay an equivalent amount on behalf of the charge payer—contain details of the transaction involving that agent (including that agent’s contact details); or (b) otherwise—enable the charge payer to substantiate the amount of charge payable and paid by the charge payer on the lychees.
4	For how long must the levy payer or charge payer keep the records?	Until the end of the period of 5 years beginning on the day after the end of the financial year in which the levy or charge is imposed

Note 1: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

Note 2: A person claiming a levy or charge exemption has record‑keeping obligations, see clause 47‑3.

47‑2 Obligations of collection agents

(1) This clause sets out obligations that are imposed on a person if:

(a) levy is imposed on lychees that are sold by the levy payer in a quarter in a financial year to a business purchaser (whether directly or through a selling agent or buying agent or both) (the sale case); or

(b) levy is imposed on lychees that are processed for the levy payer in a quarter in a financial year (the processing case); or

(c) charge is imposed on lychees that are exported from Australia in a quarter in a financial year through an exporting agent (the export case).

Payment of equivalent amounts

(2) For the purposes of subsection 10(1) of the Act, this table has effect.

Payment of equivalent amounts
Item	Matter	Rule
1	Who is liable to pay an amount (the equivalent amount), on behalf of the levy payer or charge payer, equal to the amount of the levy or charge due for payment in relation to the lychees?	The following person: (a) the liable collection agent in the sale case; (b) the person who carried out the processing in the processing case; (c) the exporting agent in the export case
2	When is the equivalent amount due and payable?	On the last day of the first calendar month after the end of the quarter
3	To whom is the equivalent amount payable?	The Commonwealth

Note 1: The definition of liable collection agent in section 5 of this instrument identifies a single person as the liable collection agent.

Note 2: For penalty for late payment, see section 11 of the Act.

Giving quarterly returns

(3) For the purposes of paragraph 59(2)(a) of the Act, this table has effect.

Quarterly returns
Item	Matter	Rule
1	Who must give a return for the quarter?	The following person: (a) the liable collection agent in the sale case; (b) the person who carried out the processing in the processing case; (c) the exporting agent in the export case
2	When must the return be given?	Before the end of the first calendar month after the end of the quarter
3	To whom must the return be given?	The Secretary
4	What is the form of the return?	The return: (a) must be in the appropriate approved form and include the information required by that form; or (b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return

Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.

Making and keeping records

(4) For the purposes of paragraph 59(2)(b) of the Act, this table has effect.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The following person: (a) the liable collection agent in the sale case; (b) the person who carried out the processing in the processing case; (c) the exporting agent in the export case
2	What must the records cover?	The records must enable the person to substantiate the equivalent amount payable and paid by the person in relation to the lychees
3	For how long must the person keep the records?	Until the end of the period of 5 years beginning on the day after the end of the financial year in which the lychees are sold, processed or exported

Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

47‑3 Obligations of persons claiming levy or charge exemption

For the purposes of paragraph 59(2)(c) of the Act, this table has effect if:

(a) lychees are harvested in Australia and in a financial year are sold by, or processed by or for, the person who owns the lychees immediately after they are harvested and the person considers that an exemption from levy applies; or

(b) lychees are harvested in Australia and in a financial year are exported from Australia and the person who exports the lychees considers that an exemption from charge applies.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The person
2	What must the records cover?	The records must contain details that are relevant to working out whether the exemption applies
3	For how long must the person keep the records?	Until the end of the period of 5 years beginning on the day after the end of the financial year

Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

Division 48—Macadamia nuts

48‑1 Obligations of levy payers or charge payers

When macadamia nut levy due and payable

(1) For the purposes of section 8 of the Act, for:

(a) levy imposed on macadamias in shell or macadamia dried kernels that are sold by the levy payer in a calendar month in a calendar year; or

(b) levy imposed on macadamia dried kernels that are processed by or for the levy payer in a calendar month in a calendar year;

this table has effect.

Macadamia nut levy
Item	Matter	Rule
1	For macadamias in shell or macadamia dried kernels sold to a business purchaser (whether directly or through a selling agent or buying agent or both), when is the levy due and payable?	(a) if the calendar month is the threshold calendar month in the calendar year or any earlier calendar month in the year—on the last day of the second calendar month after the end of the threshold calendar month; or (b) if the calendar month is later than the threshold calendar month in the calendar year—on the last day of the second calendar month after the end of the later calendar month
2	For macadamia dried kernels processed for the levy payer, when is the levy due and payable?	(a) if the calendar month is the threshold calendar month in the calendar year or any earlier calendar month in the year—on the last day of the second calendar month after the end of the threshold calendar month; or (b) if the calendar month is later than the threshold calendar month in the calendar year—on the last day of the second calendar month after the end of the later calendar month
3	For macadamias in shell or macadamia dried kernels sold by retail sale, when is the levy due and payable?	(a) if the calendar month is the threshold calendar month in the calendar year or any earlier calendar month in the year—on the last day of the second calendar month after the end of the threshold calendar month; or (b) if the calendar month is later than the threshold calendar month in the calendar year—on the last day of the second calendar month after the end of the later calendar month
4	For macadamia dried kernels processed by the levy payer, when is the levy due and payable?	(a) if the calendar month is the threshold calendar month in the calendar year or any earlier calendar month in the year—on the last day of the second calendar month after the end of the threshold calendar month; or (b) if the calendar month is later than the threshold calendar month in the calendar year—on the last day of the second calendar month after the end of the later calendar month
5	To whom is the levy payable?	The Commonwealth

Note 1: For the definition of threshold calendar month, see subclause (3).

Note 2: For items 1 and 2, a collection agent is liable to pay an amount, on behalf of the levy payer, equal to the levy: see clause 48‑2.

Note 3: For penalty for late payment, see section 9 of the Act.

When macadamia nut export charge due and payable

(2) For the purposes of section 8 of the Act, for charge imposed on macadamias in shell or macadamia dried kernels that are exported from Australia in a calendar month in a calendar year, this table has effect.

Macadamia nut export charge
Item	Matter	Rule
1	For macadamias in shell or macadamia dried kernels exported through an exporting agent, when is the charge due and payable?	(a) if the calendar month is the threshold calendar month in the calendar year or any earlier calendar month in the year—on the last day of the second calendar month after the end of the threshold calendar month; or (b) if the calendar month is later than the threshold calendar month in the calendar year—on the last day of the second calendar month after the end of the later calendar month
2	For macadamias in shell or macadamia dried kernels exported other than through an exporting agent, when is the charge due and payable?	(a) if the calendar month is the threshold calendar month in the calendar year or any earlier calendar month in the year—on the last day of the second calendar month after the end of the threshold calendar month; or (b) if the calendar month is later than the threshold calendar month in the calendar year—on the last day of the second calendar month after the end of the later calendar month
3	To whom is the charge payable?	The Commonwealth

Note 1: For the definition of threshold calendar month, see subclause (3).

Note 2: For item 1, the exporting agent is liable to pay an amount, on behalf of the charge payer, equal to the charge: see clause 48‑2.

Note 3: For penalty for late payment, see section 9 of the Act.

Threshold calendar month

(3) The threshold calendar month in a calendar year, for a person who is a levy payer or charge payer, is the first calendar month in that year at the end of which the sum of the following amounts that the person is liable to pay in relation to that year is $120 or more:

(a) levy under Division 48 of Part 2‑3 of Schedule 2 to the Primary Industries (Excise) Levies Regulations 2024 (macadamia nut levy);

(b) charge under Division 48 of Part 2‑3 of Schedule 2 to the Primary Industries (Customs) Charges Regulations 2024 (macadamia nut export charge).

Giving monthly returns

(4) For the purposes of paragraph 59(2)(a) of the Act, for levy or charge imposed on macadamias in shell or macadamia dried kernels, this table has effect.

Monthly returns
Item	Matter	Rule
1	Who must give a return for a calendar month in a calendar year?	The following person: (a) for macadamias in shell or macadamia dried kernels sold by the levy payer by retail sale in the threshold calendar month in the year or in a later calendar month in the year—the levy payer; (b) for macadamia dried kernels processed by the levy payer in the threshold calendar month in the year or in a later calendar month in the year—the levy payer; (c) for macadamias in shell or macadamia dried kernels exported in the threshold calendar month in the year or in a later calendar month in the year other than through an exporting agent—the charge payer
2	When must the return be given?	Before the end of the second calendar month after the end of the threshold calendar month or the later calendar month
3	To whom must the return be given?	The Secretary
4	What is the form of the return?	The return: (a) must be in the appropriate approved form and include the information required by that form; or (b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return

Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.

Making and keeping records

(5) For the purposes of paragraph 59(2)(b) of the Act, for levy or charge imposed on macadamias in shell or macadamia dried kernels, this table has effect.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The levy payer or charge payer
2	What must the levy payer’s records cover?	The records must: (a) if a collection agent is liable to pay an equivalent amount on behalf of the levy payer—contain details of the transaction involving that agent (including that agent’s contact details); or (b) otherwise—enable the levy payer to substantiate the amount of levy payable and paid by the levy payer on the macadamias in shell or macadamia dried kernels
3	What must the charge payer’s records cover?	The records must: (a) if an exporting agent is liable to pay an equivalent amount on behalf of the charge payer—contain details of the transaction involving that agent (including that agent’s contact details); or (b) otherwise—enable the charge payer to substantiate the amount of charge payable and paid by the charge payer on the macadamias in shell or macadamia dried kernels
4	For how long must the levy payer or charge payer keep the records?	Until the end of the period of 5 years beginning on the day after the end of the calendar year in which the levy or charge is imposed

Note 1: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

Note 2: A person claiming a levy or charge exemption has record‑keeping obligations, see clause 48‑3.

48‑2 Obligations of collection agents

(1) This clause sets out obligations that are imposed on a person if:

(a) levy is imposed on macadamias in shell or macadamia dried kernels that are sold by the levy payer in a calendar month in a calendar year to a business purchaser (whether directly or through a selling agent or buying agent or both) (the sale case); or

(b) levy is imposed on macadamia dried kernels that are processed for the levy payer in a calendar month in a calendar year (the processing case); or

(c) charge is imposed on macadamias in shell or macadamia dried kernels that are exported from Australia in a calendar month in a calendar year through an exporting agent (the export case).

Payment of equivalent amounts

(2) For the purposes of subsection 10(1) of the Act, this table has effect.

Payment of equivalent amounts
Item	Matter	Rule
1	Who is liable to pay an amount (the equivalent amount), on behalf of the levy payer or charge payer, equal to the amount of the levy or charge due for payment in relation to the macadamias in shell or macadamia dried kernels?	The following person: (a) the liable collection agent in the sale case; (b) the person who carried out the processing in the processing case; (c) the exporting agent in the export case
2	When is the equivalent amount due and payable?	(a) if the calendar month is the threshold calendar month in the calendar year for the levy payer or charge payer or any earlier calendar month in the year—on the last day of the second calendar month after the end of the threshold calendar month; or (b) if the calendar month is later than the threshold calendar month in the calendar year for the levy payer or charge payer—on the last day of the second calendar month after the end of the later calendar month
3	To whom is the equivalent amount payable?	The Commonwealth

Note 1: The definition of liable collection agent in section 5 of this instrument identifies a single person as the liable collection agent.

Note 2: For the definition of threshold calendar month, see subclause 48‑1(3).

Note 3: For penalty for late payment, see section 11 of the Act.

Giving monthly returns

(3) For the purposes of paragraph 59(2)(a) of the Act, this table has effect.

Monthly returns
Item	Matter	Rule
1	Who must give a return for the calendar month?	The following person: (a) the liable collection agent in the sale case, where the calendar month is the threshold calendar month in the calendar year for the levy payer or a later calendar month in the year; (b) the person who carried out the processing in the processing case, where the calendar month is the threshold calendar month in the calendar year for the levy payer or a later calendar month in the year; (c) the exporting agent in the export case, where the calendar month is the threshold calendar month in the calendar year for the charge payer or a later calendar month in the year
2	When must the return be given?	Before the end of the second calendar month after the end of the threshold calendar month or later calendar month
3	To whom must the return be given?	The Secretary
4	What is the form of the return?	The return: (a) must be in the appropriate approved form and include the information required by that form; or (b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return

Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.

Making and keeping records

(4) For the purposes of paragraph 59(2)(b) of the Act, this table has effect.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The following person: (a) the liable collection agent in the sale case; (b) the person who carried out the processing in the processing case; (c) the exporting agent in the export case
2	What must the records cover?	The records must enable the person to substantiate the equivalent amount payable and paid by the person in relation to the macadamias in shell or macadamia dried kernels
3	For how long must the person keep the records?	Until the end of the period of 5 years beginning on the day after the end of the calendar year in which the macadamias in shell or macadamia dried kernels are sold, processed or exported

Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

48‑3 Obligations of persons claiming levy or charge exemption

For the purposes of paragraph 59(2)(c) of the Act, this table has effect if:

(a) macadamia nuts are harvested in Australia and in a calendar year the macadamias in shell or macadamia dried kernels are sold by the person who owns the macadamia nuts immediately after they are harvested and the person considers that an exemption from levy applies; or

(b) macadamia nuts are harvested in Australia and in a calendar year the macadamia dried kernels are processed by or for the person who owns the macadamia nuts immediately after they are harvested and the person considers that an exemption from levy applies; or

(c) macadamia nuts are harvested in Australia and in a calendar year the macadamias in shell or macadamia dried kernels are exported from Australia and the person who exports the macadamias in shell or macadamia dried kernels considers that an exemption from charge applies.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The person
2	What must the records cover?	The records must contain details that are relevant to working out whether the exemption applies
3	For how long must the person keep the records?	Until the end of the period of 5 years beginning on the day after the end of the calendar year

Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

Division 49—Mangoes

49‑1 Obligations of levy payers or charge payers

When mango levy due and payable

(1) For the purposes of section 8 of the Act, for:

(a) levy imposed on mangoes that are sold by the levy payer in a quarter in a financial year (other than by retail sale); or

(b) levy imposed on mangoes that are sold by the levy payer by retail sale in a financial year;

this table has effect.

Mango levy
Item	Matter	Rule
1	For mangoes sold to a business purchaser (whether directly or through a selling agent or buying agent or both), when is the levy due and payable?	On the last day of the first calendar month after the end of the quarter
2	For mangoes sold by retail sale, when is the levy due and payable?	On 31 August in the next financial year
3	For mangoes sold to a consumer at a wholesale produce market, when is the levy due and payable?	On the last day of the first calendar month after the end of the quarter
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 49‑2.

Note 2: For penalty for late payment, see section 9 of the Act.

When mango export charge due and payable

(2) For the purposes of section 8 of the Act, for charge imposed on mangoes that are exported from Australia in a quarter in a financial year, this table has effect.

Mango export charge
Item	Matter	Rule
1	For mangoes exported through an exporting agent, when is the charge due and payable?	On the last day of the first calendar month after the end of the quarter
2	For mangoes exported other than through an exporting agent, when is the charge due and payable?	On the last day of the first calendar month after the end of the quarter
3	To whom is the charge payable?	The Commonwealth

Note 1: For item 1, the exporting agent is liable to pay an amount, on behalf of the charge payer, equal to the charge: see clause 49‑2.

Note 2: For penalty for late payment, see section 9 of the Act.

Giving quarterly or annual returns

(3) For the purposes of paragraph 59(2)(a) of the Act, for levy or charge imposed on mangoes, this table has effect.

Quarterly or annual returns
Item	Matter	Rule
1	Who must give a return for a quarter in a financial year?	The following person: (a) for mangoes sold by the levy payer in the quarter to a consumer at a wholesale produce market—the levy payer; (b) for mangoes exported in the quarter other than through an exporting agent—the charge payer
2	Who must give a return for a financial year?	For mangoes sold by the levy payer by retail sale in the year—the levy payer
3	When must the return be given?	(a) for a return for a quarter—before the end of the first calendar month after the end of the quarter; or (b) for a return for a financial year—before the end of August in the next financial year
4	To whom must the return be given?	The Secretary
5	What is the form of the return?	The return: (a) must be in the appropriate approved form and include the information required by that form; or (b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return

Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.

Making and keeping records

(4) For the purposes of paragraph 59(2)(b) of the Act, for levy or charge imposed on mangoes, this table has effect.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The levy payer or charge payer
2	What must the levy payer’s records cover?	The records must: (a) if a collection agent is liable to pay an equivalent amount on behalf of the levy payer—contain details of the transaction involving that agent (including that agent’s contact details); or (b) otherwise—enable the levy payer to substantiate the amount of levy payable and paid by the levy payer on the mangoes
3	What must the charge payer’s records cover?	The records must: (a) if an exporting agent is liable to pay an equivalent amount on behalf of the charge payer—contain details of the transaction involving that agent (including that agent’s contact details); or (b) otherwise—enable the charge payer to substantiate the amount of charge payable and paid by the charge payer on the mangoes
4	For how long must the levy payer or charge payer keep the records?	Until the end of the period of 5 years beginning on the day after the end of the financial year in which the levy or charge is imposed

Note 1: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

Note 2: A person claiming a levy or charge exemption has record‑keeping obligations, see clause 49‑3.

49‑2 Obligations of collection agents

(1) This clause sets out obligations that are imposed on a person if:

(a) levy is imposed on mangoes that are sold by the levy payer in a quarter in a financial year to a business purchaser (whether directly or through a selling agent or buying agent or both) (the sale case); or

(b) charge is imposed on mangoes that are exported from Australia in a quarter in a financial year through an exporting agent (the export case).

Payment of equivalent amounts

(2) For the purposes of subsection 10(1) of the Act, this table has effect.

Payment of equivalent amounts
Item	Matter	Rule
1	Who is liable to pay an amount (the equivalent amount), on behalf of the levy payer or charge payer, equal to the amount of the levy or charge due for payment in relation to the mangoes?	The following person: (a) the liable collection agent in the sale case; (b) the exporting agent in the export case
2	When is the equivalent amount due and payable?	On the last day of the first calendar month after the end of the quarter
3	To whom is the equivalent amount payable?	The Commonwealth

Note 1: The definition of liable collection agent in section 5 of this instrument identifies a single person as the liable collection agent.

Note 2: For penalty for late payment, see section 11 of the Act.

Giving quarterly returns

(3) For the purposes of paragraph 59(2)(a) of the Act, this table has effect.

Quarterly returns
Item	Matter	Rule
1	Who must give a return for the quarter?	The following person: (a) the liable collection agent in the sale case; (b) the exporting agent in the export case
2	When must the return be given?	Before the end of the first calendar month after the end of the quarter
3	To whom must the return be given?	The Secretary
4	What is the form of the return?	The return: (a) must be in the appropriate approved form and include the information required by that form; or (b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return

Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.

Making and keeping records

(4) For the purposes of paragraph 59(2)(b) of the Act, this table has effect.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The following person: (a) the liable collection agent in the sale case; (b) the exporting agent in the export case
2	What must the records cover?	The records must enable the person to substantiate the equivalent amount payable and paid by the person in relation to the mangoes
3	For how long must the person keep the records?	Until the end of the period of 5 years beginning on the day after the end of the financial year in which the mangoes are sold or exported

Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

49‑3 Obligations of persons claiming levy or charge exemption

For the purposes of paragraph 59(2)(c) of the Act, this table has effect if:

(a) mangoes are harvested in Australia and in a financial year are sold by the person who owns the mangoes immediately after they are harvested and the person considers that an exemption from levy applies; or

(b) mangoes are harvested in Australia and in a financial year are exported from Australia and the person who exports the mangoes considers that an exemption from charge applies.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The person
2	What must the records cover?	The records must contain details that are relevant to working out whether the exemption applies
3	For how long must the person keep the records?	Until the end of the period of 5 years beginning on the day after the end of the financial year

Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

Division 50—Melons

50‑1 Obligations of levy payers or charge payers

When melon levy due and payable

(1) For the purposes of section 8 of the Act, for:

(a) levy imposed on melons that are sold by the levy payer in a quarter in a financial year (other than by retail sale); or

(b) levy imposed on melons that are processed by or for the levy payer in a quarter in a financial year; or

this table has effect.

Melon levy
Item	Matter	Rule
1	For melons sold to a business purchaser (whether directly or through a selling agent or buying agent or both), when is the levy due and payable?	(a) if the liable collection agent must give a return for the quarter under subclause 50‑2(3)—on the last day of the first calendar month after the end of the quarter; or (b) if the liable collection agent must give a return for the financial year under subclause 50‑2(3)—on 31 August in the next financial year
2	For melons processed for the levy payer, when is the levy due and payable?	(a) if the person who carried out the processing must give a return for the quarter under subclause 50‑2(3)—on the last day of the first calendar month after the end of the quarter; or (b) if the person who carried out the processing must give a return for the financial year under subclause 50‑2(3)—on 31 August in the next financial year
3	For melons sold by retail sale, when is the levy due and payable?	On 31 August in the next financial year
4	For melons processed by the levy payer, when is the levy due and payable?	(a) if the levy payer must give a return for the quarter under subclause (4)—on the last day of the first calendar month after the end of the quarter; or (b) if the levy payer must give a return for the financial year under subclause (4)—on 31 August in the next financial year
5	To whom is the levy payable?	The Commonwealth

Note 1: For items 1 and 2, a collection agent is liable to pay an amount, on behalf of the levy payer, equal to the levy: see clause 50‑2.

Note 2: For penalty for late payment, see section 9 of the Act.

When melon export charge due and payable

(2) For the purposes of section 8 of the Act, for charge imposed on melons that are exported from Australia in a quarter in a financial year, this table has effect.

Melon export charge
Item	Matter	Rule
1	For melons exported through an exporting agent, when is the charge due and payable?	(a) if the quarter is the threshold quarter in the financial year or any earlier quarter in the year: (i) if that agent must give a return for the threshold quarter under subclause 50‑2(3)—on the last day of the first calendar month after the end of the threshold quarter; or (ii) if that agent must give a return for the financial year under subclause 50‑2(3)—on 31 August in the next financial year; or (b) if the quarter is later than the threshold quarter in the financial year: (i) if that agent must give a return for the later quarter under subclause 50‑2(3)—on the last day of the first calendar month after the end of the later quarter; or (ii) if that agent must give a return for the financial year under subclause 50‑2(3)—on 31 August in the next financial year
2	For melons exported other than through an exporting agent, when is the charge due and payable?	(a) if the quarter is the threshold quarter in the financial year or any earlier quarter in the year: (i) if the charge payer must give a return for the threshold quarter under subclause (4)—on the last day of the first calendar month after the end of the threshold quarter; or (ii) if the charge payer must give a return for the financial year under subclause (4)—on 31 August in the next financial year; or (b) if the quarter is later than the threshold quarter in the financial year: (i) if the charge payer must give a return for the later quarter under subclause (4)—on the last day of the first calendar month after the end of the later quarter; or (ii) if the charge payer must give a return for the financial year under subclause (4)—on 31 August in the next financial year
3	To whom is the charge payable?	The Commonwealth

Note 1: For item 1, the exporting agent is liable to pay an amount, on behalf of the charge payer, equal to the charge: see clause 50‑2.

Note 2: For penalty for late payment, see section 9 of the Act.

(3) The threshold quarter in a financial year, for a charge payer, is the first quarter in that year at the end of which the total quantity of melons that the charge payer has exported from Australia in that year is 20 tonnes or more.

Giving quarterly or annual returns

(4) For the purposes of paragraph 59(2)(a) of the Act, for levy or charge imposed on melons, this table has effect.

Quarterly or annual returns
Item	Matter	Rule
1	Who must give a return for a quarter in a financial year?	The following person: (a) for melons processed in the quarter by the levy payer—the levy payer; (b) for melons exported in the threshold quarter in the year or in a later quarter in the year other than through an exporting agent—the charge payer; unless the person has an exemption from giving returns for quarters in the year
2	Who must give a return for a financial year?	The following person: (a) for melons sold by the levy payer by retail sale in the year—the levy payer; (b) the levy payer or charge payer for melons who has an exemption from giving returns for quarters in the year
3	When must the return be given?	(a) for a return for a quarter—before the end of the first calendar month after the end of the quarter; or (b) for a return for a financial year—before the end of August in the next financial year
4	To whom must the return be given?	The Secretary
5	What is the form of the return?	The return: (a) must be in the appropriate approved form and include the information required by that form; or (b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return

Note 1: For the process for obtaining an exemption from giving quarterly returns, see clause 50‑4.

Note 2: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.

Making and keeping records

(5) For the purposes of paragraph 59(2)(b) of the Act, for levy or charge imposed on melons, this table has effect.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The levy payer or charge payer
2	What must the levy payer’s records cover?	The records must: (a) if a collection agent is liable to pay an equivalent amount on behalf of the levy payer—contain details of the transaction involving that agent (including that agent’s contact details); or (b) otherwise—enable the levy payer to substantiate the amount of levy payable and paid by the levy payer on the melons
3	What must the charge payer’s records cover?	The records must: (a) if an exporting agent is liable to pay an equivalent amount on behalf of the charge payer—contain details of the transaction involving that agent (including that agent’s contact details); or (b) otherwise—enable the charge payer to substantiate the amount of charge payable and paid by the charge payer on the melons
4	For how long must the levy payer or charge payer keep the records?	Until the end of the period of 5 years beginning on the day after the end of the financial year in which the levy or charge is imposed

Note 1: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

Note 2: A person claiming a levy or charge exemption has record‑keeping obligations, see clause 50‑3.

50‑2 Obligations of collection agents

(1) This clause sets out obligations that are imposed on a person if:

(a) levy is imposed on melons that are sold by the levy payer in a quarter in a financial year to a business purchaser (whether directly or through a selling agent or buying agent or both) (the sale case); or

(b) levy is imposed on melons that are processed for the levy payer in a quarter in a financial year (the processing case); or

(c) charge is imposed on melons that are exported from Australia in a quarter in a financial year through an exporting agent (the export case).

Payment of equivalent amounts

(2) For the purposes of subsection 10(1) of the Act, this table has effect.

Payment of equivalent amounts
Item	Matter	Rule
1	Who is liable to pay an amount (the equivalent amount), on behalf of the levy payer or charge payer, equal to the amount of the levy or charge due for payment in relation to the melons?	The following person: (a) the liable collection agent in the sale case; (b) the person who carried out the processing in the processing case; (c) the exporting agent in the export case
2	When is the equivalent amount due and payable?	(a) in the sale case: (i) if the liable collection agent must give a return for the quarter under subclause (3)—on the last day of the first calendar month after the end of the quarter; or (ii) if the liable collection agent must give a return for the financial year under subclause (3)—on 31 August in the next financial year; or (b) in the processing case: (i) if the person who carried out the processing must give a return for the quarter under subclause (3)—on the last day of the first calendar month after the end of the quarter; or (ii) if the person who carried out the processing must give a return for the financial year under subclause (3)—on 31 August in the next financial year; or (c) in the export case where the quarter is the threshold quarter in the financial year for the charge payer or any earlier quarter in the year: (i) if the exporting agent must give a return for the threshold quarter under subclause (3)—on the last day of the first calendar month after the end of the threshold quarter; or (ii) if the exporting agent must give a return for the financial year under subclause (3)—on 31 August in the next financial year; or (d) in the export case where the quarter is later than the threshold quarter in the financial year for the charge payer: (i) if the exporting agent must give a return for the later quarter under subclause (3)—on the last day of the first calendar month after the end of the later quarter; or (ii) if the exporting agent must give a return for the financial year under subclause (3)—on 31 August in the next financial year
3	To whom is the equivalent amount payable?	The Commonwealth

Note 1: The definition of liable collection agent in section 5 of this instrument identifies a single person as the liable collection agent.

Note 2: For the definition of threshold quarter, see subclause 50‑1(3).

Note 3: For penalty for late payment, see section 11 of the Act.

Giving quarterly or annual returns

(3) For the purposes of paragraph 59(2)(a) of the Act, this table has effect.

Quarterly or annual returns
Item	Matter	Rule
1	Who must give a return for the quarter?	The following person: (a) the liable collection agent in the sale case; (b) the person who carried out the processing in the processing case; (c) the exporting agent in the export case, where the quarter is the threshold quarter in the financial year for the charge payer or a later quarter in the year; unless the person has an exemption from giving returns for quarters in the financial year
2	Who must give a return for the financial year?	The following person: (a) the liable collection agent in the sale case; (b) the person who carried out the processing in the processing case; (c) the exporting agent in the export case; if the person has an exemption from giving returns for quarters in the year
3	When must the return be given?	(a) for a return for a quarter—before the end of the first calendar month after the end of the quarter; or (b) for a return for a financial year—before the end of August in the next financial year
4	To whom must the return be given?	The Secretary
5	What is the form of the return?	The return: (a) must be in the appropriate approved form and include the information required by that form; or (b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return

Note 1: For the process for obtaining an exemption from giving quarterly returns, see clause 50‑5.

Note 2: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.

Making and keeping records

(4) For the purposes of paragraph 59(2)(b) of the Act, this table has effect.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The following person: (a) the liable collection agent in the sale case; (b) the person who carried out the processing in the processing case; (c) the exporting agent in the export case
2	What must the records cover?	The records must enable the person to substantiate the equivalent amount payable and paid by the person in relation to the melons
3	For how long must the person keep the records?	Until the end of the period of 5 years beginning on the day after the end of the financial year in which the melons are sold, processed or exported

Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

50‑3 Obligations of persons claiming levy or charge exemption

For the purposes of paragraph 59(2)(c) of the Act, this table has effect if:

(a) melons are harvested in Australia and in a financial year are sold by, or processed by or for, the person who owns the melons immediately after they are harvested and the person considers that an exemption from levy applies; or

(b) melons are harvested in Australia and in a financial year are exported from Australia and the person who exports the melons considers that an exemption from charge applies.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The person
2	What must the records cover?	The records must contain details that are relevant to working out whether the exemption applies
3	For how long must the person keep the records?	Until the end of the period of 5 years beginning on the day after the end of the financial year

Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

50‑4 Process for obtaining exemption from giving quarterly returns—levy payers or charge payers

(1) A person who:

(a) is a levy payer for levy imposed on melons that are processed by the levy payer in a financial year; or

(b) is a charge payer for charge imposed on melons that are exported in a financial year other than through an exporting agent;

is not required to give returns for quarters in the year if:

(c) the person applies to the Secretary for an exemption from the requirement to give returns for quarters in the year; and

(d) either:

(i) if paragraph (a) applies—the person applies before the end of the first quarter in the year in which such levy is imposed; or

(ii) if paragraph (b) applies—the person applies before the end of the threshold quarter in the year; and

(e) the Secretary grants the exemption under section 10.

(2) The person may apply only if the person reasonably believes that the sum of the amount of levy and charge that the person will pay, or will be likely to pay, in relation to melons and the financial year will be less than $500.

Note: For rules about the form of applications, granting exemptions and revoking exemptions, see section 10.

50‑5 Process for obtaining exemption from giving quarterly returns—collection agents

(1) For the purposes of subclause 50‑2(3), a person is not required to give returns for quarters in the financial year if:

(a) the person applies to the Secretary for an exemption from the requirement to give returns for quarters in the year; and

(b) the person applies before the end of:

(i) if the person is the liable collection agent in the sale case or the person who carried out the processing in the processing case—the first quarter in the year in which levy is imposed on melons where the person is liable to pay an equivalent amount; or

(ii) if the person is the exporting agent in the export case—the first threshold quarter in the year for a charge payer where, in respect of the melons being exported, the person is liable to pay an equivalent amount; and

(2) The person may apply only if the person reasonably believes that the total equivalent amount that the person will pay, or will be likely to pay, in relation to melons and the financial year will be less than $500.

Note: For rules about the form of applications, granting exemptions and revoking exemptions, see section 10.

Division 51—Nashi

51‑1 Obligations of levy payers or charge payers

When nashi levy due and payable

(1) For the purposes of section 8 of the Act, for:

(a) levy imposed on nashi that are sold by the levy payer in a quarter in a calendar year (other than by retail sale); or

(b) levy imposed on nashi that are processed by or for the levy payer in a quarter in a calendar year; or

this table has effect.

Nashi levy
Item	Matter	Rule
1	For nashi sold to a business purchaser (whether directly or through a selling agent or buying agent or both), when is the levy due and payable?	(a) if the liable collection agent must give a return for the quarter under subclause 51‑2(3)—on the last day of the first calendar month after the end of the quarter; or (b) if the liable collection agent must give a return for the calendar year under subclause 51‑2(3)—on the last day of February in the next calendar year
2	For nashi processed for the levy payer, when is the levy due and payable?	On the last day of February in the next calendar year
3	For nashi sold by retail sale, when is the levy due and payable?	On the last day of February in the next calendar year
4	For nashi processed by the levy payer, when is the levy due and payable?	On the last day of February in the next calendar year
5	To whom is the levy payable?	The Commonwealth

Note 1: For items 1 and 2, a collection agent is liable to pay an amount, on behalf of the levy payer, equal to the levy: see clause 51‑2.

Note 2: For penalty for late payment, see section 9 of the Act.

When nashi export charge due and payable

(2) For the purposes of section 8 of the Act, for charge imposed on nashi that are exported from Australia in a quarter in a calendar year, this table has effect.

Nashi export charge
Item	Matter	Rule
1	For nashi exported through an exporting agent, when is the charge due and payable?	(a) if that agent must give a return for the quarter under subclause 51‑2(3)—on the last day of the first calendar month after the end of the quarter; or (b) if that agent must give a return for the calendar year under subclause 51‑2(3)—on the last day of February in the next calendar year
2	For nashi exported other than through an exporting agent, when is the charge due and payable?	(a) if the charge payer must give a return for the quarter under subclause (3)—on the last day of the first calendar month after the end of the quarter; or (b) if the charge payer must give a return for the calendar year under subclause (3)—on the last day of February in the next calendar year
3	To whom is the charge payable?	The Commonwealth

Note 1: For item 1, the exporting agent is liable to pay an amount, on behalf of the charge payer, equal to the charge: see clause 51‑2.

Note 2: For penalty for late payment, see section 9 of the Act.

Giving quarterly or annual returns

(3) For the purposes of paragraph 59(2)(a) of the Act, for levy or charge imposed on nashi, this table has effect.

Quarterly or annual returns
Item	Matter	Rule
1	Who must give a return for a quarter in a calendar year?	For nashi exported in the quarter other than through an exporting agent—the charge payer, unless the charge payer has an exemption from giving returns for quarters in the year
2	Who must give a return for a calendar year?	The following person: (a) for nashi sold by the levy payer by retail sale in the year—the levy payer; (b) for nashi processed in the year by the levy payer—the levy payer; (c) the charge payer for nashi who has an exemption from giving returns for quarters in the year
3	When must the return be given?	(a) for a return for a quarter—before the end of the first calendar month after the end of the quarter; or (b) for a return for a calendar year—before the end of February in the next calendar year
4	To whom must the return be given?	The Secretary
5	What is the form of the return?	The return: (a) must be in the appropriate approved form and include the information required by that form; or (b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return

Note 1: For the process for obtaining an exemption from giving quarterly returns, see clause 51‑4.

Note 2: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.

Making and keeping records

(4) For the purposes of paragraph 59(2)(b) of the Act, for levy or charge imposed on nashi, this table has effect.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The levy payer or charge payer
2	What must the levy payer’s records cover?	The records must: (a) if a collection agent is liable to pay an equivalent amount on behalf of the levy payer—contain details of the transaction involving that agent (including that agent’s contact details); or (b) otherwise—enable the levy payer to substantiate the amount of levy payable and paid by the levy payer on the nashi
3	What must the charge payer’s records cover?	The records must: (a) if an exporting agent is liable to pay an equivalent amount on behalf of the charge payer—contain details of the transaction involving that agent (including that agent’s contact details); or (b) otherwise—enable the charge payer to substantiate the amount of charge payable and paid by the charge payer on the nashi
4	For how long must the levy payer or charge payer keep the records?	Until the end of the period of 5 years beginning on the day after the end of the calendar year in which the levy or charge is imposed

Note 1: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

Note 2: A person claiming a levy or charge exemption has record‑keeping obligations, see clause 51‑3.

51‑2 Obligations of collection agents

(1) This clause sets out obligations that are imposed on a person if:

(a) levy is imposed on nashi that are sold by the levy payer in a quarter in a calendar year to a business purchaser (whether directly or through a selling agent or buying agent or both) (the sale case); or

(b) levy is imposed on nashi that are processed for the levy payer in a calendar year (the processing case); or

(c) charge is imposed on nashi that are exported from Australia in a quarter in a calendar year through an exporting agent (the export case).

Payment of equivalent amounts

(2) For the purposes of subsection 10(1) of the Act, this table has effect.

Payment of equivalent amounts
Item	Matter	Rule
1	Who is liable to pay an amount (the equivalent amount), on behalf of the levy payer or charge payer, equal to the amount of the levy or charge due for payment in relation to the nashi?	The following person: (a) the liable collection agent in the sale case; (b) the person who carried out the processing in the processing case; (c) the exporting agent in the export case
2	When is the equivalent amount due and payable?	(a) if the person must give a return for the quarter under subclause (3)—on the last day of the first calendar month after the end of the quarter; or (b) if the person must give a return for the calendar year under subclause (3)—on the last day of February in the next calendar year
3	To whom is the equivalent amount payable?	The Commonwealth

Note 1: The definition of liable collection agent in section 5 of this instrument identifies a single person as the liable collection agent.

Note 2: For penalty for late payment, see section 11 of the Act.

Giving quarterly or annual returns

(3) For the purposes of paragraph 59(2)(a) of the Act, this table has effect.

Quarterly or annual returns
Item	Matter	Rule
1	Who must give a return for the quarter?	The following person: (a) the liable collection agent in the sale case; (b) the exporting agent in the export case; unless the person has an exemption from giving returns for quarters in the calendar year
2	Who must give a return for the calendar year?	The following person: (a) the liable collection agent in the sale case if the person has an exemption from giving returns for quarters in the year; (b) the person who carried out the processing in the processing case; (c) the exporting agent in the export case if the person has an exemption from giving returns for quarters in the year
3	When must the return be given?	(a) for a return for a quarter—before the end of the first calendar month after the end of the quarter; or (b) for a return for a calendar year—before the end of February in the next calendar year
4	To whom must the return be given?	The Secretary
5	What is the form of the return?	The return: (a) must be in the appropriate approved form and include the information required by that form; or (b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return

Note 1: For the process for obtaining an exemption from giving quarterly returns, see clause 51‑5.

Note 2: Section 18 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.

Making and keeping records

(4) For the purposes of paragraph 59(2)(b) of the Act, this table has effect.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The following person: (a) the liable collection agent in the sale case; (b) the person who carried out the processing in the processing case; (c) the exporting agent in the export case
2	What must the records cover?	The records must enable the person to substantiate the equivalent amount payable and paid by the person in relation to the nashi
3	For how long must the person keep the records?	Until the end of the period of 5 years beginning on the day after the end of the calendar year in which the nashi are sold, processed or exported

Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

51‑3 Obligations of persons claiming levy or charge exemption

For the purposes of paragraph 59(2)(c) of the Act, this table has effect if:

(a) nashi are harvested in Australia and in a calendar year are sold by, or processed by or for, the person who owns the nashi immediately after they are harvested and the person considers that an exemption from levy applies; or

(b) nashi are harvested in Australia and in a calendar year are exported from Australia and the person who exports the nashi considers that an exemption from charge applies.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The person
2	What must the records cover?	The records must contain details that are relevant to working out whether the exemption applies
3	For how long must the person keep the records?	Until the end of the period of 5 years beginning on the day after the end of the calendar year

Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

51‑4 Process for obtaining exemption from giving quarterly returns—charge payers

(1) A person who is a charge payer for charge imposed on nashi that are exported in a calendar year other than through an exporting agent is not required to give returns for quarters in the year if:

(a) the person applies to the Secretary for an exemption from the requirement to give returns for quarters in the year; and

(b) the person applies before the end of the first quarter in the year in which such charge is imposed; and

(2) The person may apply only if the person reasonably believes that the total amount of charge that the person will pay, or will be likely to pay, in relation to nashi and the calendar year will be less than $1,000.

Note: For rules about the form of applications, granting exemptions and revoking exemptions, see section 10.

51‑5 Process for obtaining exemption from giving quarterly returns—collection agents

(1) For the purposes of subclause 51‑2(3), a person is not required to give returns for quarters in the calendar year if:

(a) the person applies to the Secretary for an exemption from the requirement to give returns for quarters in the year; and

(b) the person applies before the end of the first quarter in the year in which levy or charge is imposed on nashi where the person is liable to pay an equivalent amount; and

(2) The person may apply only if the person reasonably believes that the total equivalent amount that the person will pay, or will be likely to pay, in relation to nashi and the calendar year will be less than $1,000.

Note: For rules about the form of applications, granting exemptions and revoking exemptions, see section 10.

51‑6 Application provisions

(1) This Division applies in relation to levy imposed by clause 51‑1 of Schedule 2 to the Primary Industries (Excise) Levies Regulations 2024 on nashi only if the rate of the levy on nashi is greater than nil.

(2) This Division applies in relation to charge imposed by clause 51‑1 of Schedule 2 to the Primary Industries (Customs) Charges Regulations 2024 on nashi only if the rate of the charge on nashi is greater than nil.

Division 52—Olives

52‑1 Obligations of levy payers

When olive levy due and payable

(1) For the purposes of section 8 of the Act, for:

(a) levy imposed on olives that are sold by the levy payer in a period of 12 months beginning on 1 October; or

(b) levy imposed on olives that are processed by or for the levy payer in a period of 12 months beginning on 1 October;

this table has effect.

Olive levy
Item	Matter	Rule
1	For olives sold to a business purchaser (whether directly or through a selling agent or buying agent or both), when is the levy due and payable?	On 31 October in the next period of 12 months beginning on 1 October
2	For olives processed for the levy payer, when is the levy due and payable?	On 31 October in the next period of 12 months beginning on 1 October
3	For olives sold by retail sale, when is the levy due and payable?	On 31 October in the next period of 12 months beginning on 1 October
4	For olives processed by the levy payer, when is the levy due and payable?	On 31 October in the next period of 12 months beginning on 1 October
5	To whom is the levy payable?	The Commonwealth

Note 1: For items 1 and 2, a collection agent is liable to pay an amount, on behalf of the levy payer, equal to the levy: see clause 52‑2.

Note 2: For penalty for late payment, see section 9 of the Act.

Giving annual returns

(2) For the purposes of paragraph 59(2)(a) of the Act, for levy imposed on olives, this table has effect.

Annual returns
Item	Matter	Rule
1	Who must give a return for a period of 12 months beginning on 1 October?	The following person: (a) for olives sold by the levy payer by retail sale in the period—the levy payer; (b) for olives processed in the period by the levy payer—the levy payer
2	When must the return be given?	Before the end of October in the next period of 12 months beginning on 1 October
3	To whom must the return be given?	The Secretary
4	What is the form of the return?	The return: (a) must be in the appropriate approved form and include the information required by that form; or (b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return

Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.

Making and keeping records

(3) For the purposes of paragraph 59(2)(b) of the Act, for levy imposed on olives, this table has effect.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The levy payer
2	What must the records cover?	The records must: (a) if a collection agent is liable to pay an equivalent amount on behalf of the levy payer—contain details of the transaction involving that agent (including that agent’s contact details); or (b) otherwise—enable the levy payer to substantiate the amount of levy payable and paid by the levy payer on the olives
3	For how long must the levy payer keep the records?	Until the end of the period of 5 years beginning on the day after the end of the period of 12 months beginning on 1 October in which the levy is imposed

Note 1: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

Note 2: A person claiming a levy exemption has record‑keeping obligations, see clause 52‑3.

52‑2 Obligations of collection agents

(1) This clause sets out obligations that are imposed on a person if:

(a) levy is imposed on olives that are sold by the levy payer in a period of 12 months beginning on 1 October to a business purchaser (whether directly or through a selling agent or buying agent or both) (the sale case); or

(b) levy is imposed on olives that are processed for the levy payer in a period of 12 months beginning on 1 October (the processing case).

Payment of equivalent amounts

(2) For the purposes of subsection 10(1) of the Act, this table has effect.

Payment of equivalent amounts
Item	Matter	Rule
1	Who is liable to pay an amount (the equivalent amount), on behalf of the levy payer, equal to the amount of the levy due for payment in relation to the olives?	The following person: (a) the liable collection agent in the sale case; (b) the person who carried out the processing in the processing case
2	When is the equivalent amount due and payable?	On 31 October in the next period of 12 months beginning on 1 October
3	To whom is the equivalent amount payable?	The Commonwealth

Note 1: The definition of liable collection agent in section 5 of this instrument identifies a single person as the liable collection agent.

Note 2: For penalty for late payment, see section 11 of the Act.

Giving annual returns

(3) For the purposes of paragraph 59(2)(a) of the Act, this table has effect.

Annual returns
Item	Matter	Rule
1	Who must give a return for the 12‑month period?	The following person: (a) the liable collection agent in the sale case; (b) the person who carried out the processing in the processing case
2	When must the return be given?	Before the end of October in the next period of 12 months beginning on 1 October
3	To whom must the return be given?	The Secretary
4	What is the form of the return?	The return: (a) must be in the appropriate approved form and include the information required by that form; or (b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return

Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.

Making and keeping records

(4) For the purposes of paragraph 59(2)(b) of the Act, this table has effect.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The following person: (a) the liable collection agent in the sale case; (b) the person who carried out the processing in the processing case
2	What must the records cover?	The records must enable the person to substantiate the equivalent amount payable and paid by the person in relation to the olives
3	For how long must the person keep the records?	Until the end of the period of 5 years beginning on the day after the end of the 12‑month period in which the olives are sold or processed

Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

52‑3 Obligations of persons claiming levy exemption

For the purposes of paragraph 59(2)(c) of the Act, this table has effect if olives are grown in Australia and in a period of 12 months beginning on 1 October are sold by, or processed by or for, the grower and the grower considers that an exemption from levy applies.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The grower
2	What must the records cover?	The records must contain details that are relevant to working out whether the exemption applies
3	For how long must the grower keep the records?	Until the end of the period of 5 years beginning on the day after the end of the 12‑month period

Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

Division 53—Onions

53‑1 Obligations of levy payers or charge payers

When onion levy due and payable

(1) For the purposes of section 8 of the Act, for:

(a) levy imposed on onions that are sold by the levy payer in a quarter in a calendar year (other than by retail sale); or

(b) levy imposed on onions that are processed by or for the levy payer in a quarter in a calendar year; or

this table has effect.

Onion levy
Item	Matter	Rule
1	For onions sold to a business purchaser (whether directly or through a selling agent or buying agent or both), when is the levy due and payable?	(a) if the liable collection agent must give a return for the quarter under subclause 53‑2(3)—on the last day of the first calendar month after the end of the quarter; or (b) if the liable collection agent must give a return for the calendar year under subclause 53‑2(3)—on the last day of February in the next calendar year
2	For onions processed for the levy payer, when is the levy due and payable?	(a) if the person who carried out the processing must give a return for the quarter under subclause 53‑2(3)—on the last day of the first calendar month after the end of the quarter; or (b) if the person who carried out the processing must give a return for the calendar year under subclause 53‑2(3)—on the last day of February in the next calendar year
3	For onions sold by retail sale, when is the levy due and payable?	On the last day of February in the next calendar year
4	For onions processed by the levy payer, when is the levy due and payable?	(a) if the levy payer must give a return for the quarter under subclause (3)—on the last day of the first calendar month after the end of the quarter; or (b) if the levy payer must give a return for the calendar year under subclause (3)—on the last day of February in the next calendar year
5	To whom is the levy payable?	The Commonwealth

Note 1: For items 1 and 2, a collection agent is liable to pay an amount, on behalf of the levy payer, equal to the levy: see clause 53‑2.

Note 2: For penalty for late payment, see section 9 of the Act.

When onion export charge due and payable

(2) For the purposes of section 8 of the Act, for charge imposed on onions that are exported from Australia in a quarter in a calendar year, this table has effect.

Onion export charge
Item	Matter	Rule
1	For onions exported through an exporting agent, when is the charge due and payable?	(a) if that agent must give a return for the quarter under subclause 53‑2(3)—on the last day of the first calendar month after the end of the quarter; or (b) if that agent must give a return for the calendar year under subclause 53‑2(3)—on the last day of February in the next calendar year
2	For onions exported other than through an exporting agent, when is the charge due and payable?	(a) if the charge payer must give a return for the quarter under subclause (3)—on the last day of the first calendar month after the end of the quarter; or (b) if the charge payer must give a return for the calendar year under subclause (3)—on the last day of February in the next calendar year
3	To whom is the charge payable?	The Commonwealth

Note 1: For item 1, the exporting agent is liable to pay an amount, on behalf of the charge payer, equal to the charge: see clause 53‑2.

Note 2: For penalty for late payment, see section 9 of the Act.

Giving quarterly or annual returns

(3) For the purposes of paragraph 59(2)(a) of the Act, for levy or charge imposed on onions, this table has effect.

Quarterly or annual returns
Item	Matter	Rule
1	Who must give a return for a quarter in a calendar year?	The following person: (a) for onions processed in the quarter by the levy payer—the levy payer; (b) for onions exported in the quarter other than through an exporting agent—the charge payer; unless the person has an exemption from giving returns for quarters in the year
2	Who must give a return for a calendar year?	The following person: (a) for onions sold by the levy payer by retail sale in the year—the levy payer; (b) the levy payer or charge payer for onions who has an exemption from giving returns for quarters in the year
3	When must the return be given?	(a) for a return for a quarter—before the end of the first calendar month after the end of the quarter; or (b) for a return for a calendar year—before the end of February in the next calendar year
4	To whom must the return be given?	The Secretary
5	What is the form of the return?	The return: (a) must be in the appropriate approved form and include the information required by that form; or (b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return

Note 1: For the process for obtaining an exemption from giving quarterly returns, see clause 53‑4.

Note 2: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.

Making and keeping records

(4) For the purposes of paragraph 59(2)(b) of the Act, for levy or charge imposed on onions, this table has effect.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The levy payer or charge payer
2	What must the levy payer’s records cover?	The records must: (a) if a collection agent is liable to pay an equivalent amount on behalf of the levy payer—contain details of the transaction involving that agent (including that agent’s contact details); or (b) otherwise—enable the levy payer to substantiate the amount of levy payable and paid by the levy payer on the onions
3	What must the charge payer’s records cover?	The records must: (a) if an exporting agent is liable to pay an equivalent amount on behalf of the charge payer—contain details of the transaction involving that agent (including that agent’s contact details); or (b) otherwise—enable the charge payer to substantiate the amount of charge payable and paid by the charge payer on the onions
4	For how long must the levy payer or charge payer keep the records?	Until the end of the period of 5 years beginning on the day after the end of the calendar year in which the levy or charge is imposed

Note 1: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

Note 2: A person claiming a levy or charge exemption has record‑keeping obligations, see clause 53‑3.

53‑2 Obligations of collection agents

(1) This clause sets out obligations that are imposed on a person if:

(a) levy is imposed on onions that are sold by the levy payer in a quarter in a calendar year to a business purchaser (whether directly or through a selling agent or buying agent or both) (the sale case); or

(b) levy is imposed on onions that are processed for the levy payer in a quarter in a calendar year (the processing case); or

(c) charge is imposed on onions that are exported from Australia in a quarter in a calendar year through an exporting agent (the export case).

Payment of equivalent amounts

(2) For the purposes of subsection 10(1) of the Act, this table has effect.

Payment of equivalent amounts
Item	Matter	Rule
1	Who is liable to pay an amount (the equivalent amount), on behalf of the levy payer or charge payer, equal to the amount of the levy or charge due for payment in relation to the onions?	The following person: (a) the liable collection agent in the sale case; (b) the person who carried out the processing in the processing case; (c) the exporting agent in the export case
2	When is the equivalent amount due and payable?	(a) if the person must give a return for the quarter under subclause (3)—on the last day of the first calendar month after the end of the quarter; or (b) if the person must give a return for the calendar year under subclause (3)—on the last day of February in the next calendar year
3	To whom is the equivalent amount payable?	The Commonwealth

Note 1: The definition of liable collection agent in section 5 of this instrument identifies a single person as the liable collection agent.

Note 2: For penalty for late payment, see section 11 of the Act.

Giving quarterly or annual returns

(3) For the purposes of paragraph 59(2)(a) of the Act, this table has effect.

Quarterly or annual returns
Item	Matter	Rule
1	Who must give a return for the quarter?	The following person: (a) the liable collection agent in the sale case; (b) the person who carried out the processing in the processing case; (c) the exporting agent in the export case; unless the person has an exemption from giving returns for quarters in the calendar year
2	Who must give a return for the calendar year?	The following person: (a) the liable collection agent in the sale case; (b) the person who carried out the processing in the processing case; (c) the exporting agent in the export case; if the person has an exemption from giving returns for quarters in the calendar year
3	When must the return be given?	(a) for a return for a quarter—before the end of the first calendar month after the end of the quarter; or (b) for a return for a calendar year—before the end of February in the next calendar year
4	To whom must the return be given?	The Secretary
5	What is the form of the return?	The return: (a) must be in the appropriate approved form and include the information required by that form; or (b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return

Note 1: For the process for obtaining an exemption from giving quarterly returns, see clause 53‑5.

Note 2: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.

Making and keeping records

(4) For the purposes of paragraph 59(2)(b) of the Act, this table has effect.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The following person: (a) the liable collection agent in the sale case; (b) the person who carried out the processing in the processing case; (c) the exporting agent in the export case
2	What must the records cover?	The records must enable the person to substantiate the equivalent amount payable and paid by the person in relation to the onions
3	For how long must the person keep the records?	Until the end of the period of 5 years beginning on the day after the end of the calendar year in which the onions are sold, processed or exported

Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

53‑3 Obligations of persons claiming levy or charge exemption

For the purposes of paragraph 59(2)(c) of the Act, this table has effect if:

(a) onions are harvested in Australia and in a calendar year are sold by, or processed by or for, the person who owns the onions immediately after they are harvested and the person considers that an exemption from levy applies; or

(b) onions are harvested in Australia and in a calendar year are exported from Australia and the person who exports the onions considers that an exemption from charge applies.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The person
2	What must the records cover?	The records must contain details that are relevant to working out whether the exemption applies
3	For how long must the person keep the records?	Until the end of the period of 5 years beginning on the day after the end of the calendar year

Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

53‑4 Process for obtaining exemption from giving quarterly returns—levy payers or charge payers

(1) A person who:

(a) is a levy payer for levy imposed on onions that are processed by the levy payer in a calendar year; or

(b) is a charge payer for charge imposed on onions that are exported in a calendar year other than through an exporting agent;

is not required to give returns for quarters in the year if:

(c) the person applies to the Secretary for an exemption from the requirement to give returns for quarters in the year; and

(d) the person applies before the end of the first quarter in the year in which such levy or charge is imposed; and

(e) the Secretary grants the exemption under section 10.

(2) The person may apply only if the person reasonably believes that the total quantity of onions in relation to which the person will pay, or will be likely to pay, levy or charge or both for the calendar year will be less than 1,250 tonnes.

Note: For rules about the form of applications, granting exemptions and revoking exemptions, see section 10.

53‑5 Process for obtaining exemption from giving quarterly returns—collection agents

(1) For the purposes of subclause 53‑2(3), a person is not required to give returns for quarters in the calendar year if:

(a) the person applies to the Secretary for an exemption from the requirement to give returns for quarters in the year; and

(b) the person applies before the end of the first quarter in the year in which levy or charge is imposed on onions where the person is liable to pay an equivalent amount; and

(2) The person may apply only if the person reasonably believes that the total quantity of onions in relation to which the person will pay, or will be likely to pay, an equivalent amount for the calendar year will be less than 1,250 tonnes.

Note: For rules about the form of applications, granting exemptions and revoking exemptions, see section 10.

Division 54—Papaya

54‑1 Obligations of levy payers or charge payers

When papaya levy due and payable

(1) For the purposes of section 8 of the Act, for:

(a) levy imposed on papaya that is sold by the levy payer in a quarter in a financial year (other than by retail sale); or

(b) levy imposed on papaya that is processed by or for the levy payer in a quarter in a financial year; or

this table has effect.

Papaya levy
Item	Matter	Rule
1	For papaya sold to a business purchaser (whether directly or through a selling agent or buying agent or both), when is the levy due and payable?	On the last day of the first calendar month after the end of the quarter
2	For papaya processed for the levy payer, when is the levy due and payable?	On the last day of the first calendar month after the end of the quarter
3	For papaya sold by retail sale, when is the levy due and payable?	On 31 August in the next financial year
4	For papaya sold to a consumer at a wholesale produce market, when is the levy due and payable?	On the last day of the first calendar month after the end of the quarter
5	For papaya processed by the levy payer, when is the levy due and payable?	On the last day of the first calendar month after the end of the quarter
6	To whom is the levy payable?	The Commonwealth

Note 1: For items 1 and 2, a collection agent is liable to pay an amount, on behalf of the levy payer, equal to the levy: see clause 54‑2.

Note 2: For penalty for late payment, see section 9 of the Act.

When papaya export charge due and payable

(2) For the purposes of section 8 of the Act, for charge imposed on papaya that is exported from Australia in a quarter in a financial year, this table has effect.

Papaya export charge
Item	Matter	Rule
1	For papaya exported through an exporting agent, when is the charge due and payable?	On the last day of the first calendar month after the end of the quarter
2	For papaya exported other than through an exporting agent, when is the charge due and payable?	On the last day of the first calendar month after the end of the quarter
3	To whom is the charge payable?	The Commonwealth

Note 1: For item 1, the exporting agent is liable to pay an amount, on behalf of the charge payer, equal to the charge: see clause 54‑2.

Note 2: For penalty for late payment, see section 9 of the Act.

Giving quarterly or annual returns

(3) For the purposes of paragraph 59(2)(a) of the Act, for levy or charge imposed on papaya, this table has effect.

Quarterly or annual returns
Item	Matter	Rule
1	Who must give a return for a quarter in a financial year?	The following person: (a) for papaya sold by the levy payer in the quarter to a consumer at a wholesale produce market—the levy payer; (b) for papaya processed in the quarter by the levy payer—the levy payer; (c) for papaya exported in the quarter other than through an exporting agent—the charge payer
2	Who must give a return for a financial year?	For papaya sold by the levy payer by retail sale in the year—the levy payer
3	When must the return be given?	(a) for a return for a quarter—before the end of the first calendar month after the end of the quarter; or (b) for a return for a financial year—before the end of August in the next financial year
4	To whom must the return be given?	The Secretary
5	What is the form of the return?	The return: (a) must be in the appropriate approved form and include the information required by that form; or (b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return

Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.

Making and keeping records

(4) For the purposes of paragraph 59(2)(b) of the Act, for levy or charge imposed on papaya, this table has effect.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The levy payer or charge payer
2	What must the levy payer’s records cover?	The records must: (a) if a collection agent is liable to pay an equivalent amount on behalf of the levy payer—contain details of the transaction involving that agent (including that agent’s contact details); or (b) otherwise—enable the levy payer to substantiate the amount of levy payable and paid by the levy payer on the papaya
3	What must the charge payer’s records cover?	The records must: (a) if an exporting agent is liable to pay an equivalent amount on behalf of the charge payer—contain details of the transaction involving that agent (including that agent’s contact details); or (b) otherwise—enable the charge payer to substantiate the amount of charge payable and paid by the charge payer on the papaya
4	For how long must the levy payer or charge payer keep the records?	Until the end of the period of 5 years beginning on the day after the end of the financial year in which the levy or charge is imposed

Note 1: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

Note 2: A person claiming a levy or charge exemption has record‑keeping obligations, see clause 54‑3.

54‑2 Obligations of collection agents

(1) This clause sets out obligations that are imposed on a person if:

(a) levy is imposed on papaya that is sold by the levy payer in a quarter in a financial year to a business purchaser (whether directly or through a selling agent or buying agent or both) (the sale case); or

(b) levy is imposed on papaya that is processed for the levy payer in a quarter in a financial year (the processing case); or

(c) charge is imposed on papaya that is exported from Australia in a quarter in a financial year through an exporting agent (the export case).

Payment of equivalent amounts

(2) For the purposes of subsection 10(1) of the Act, this table has effect.

Payment of equivalent amounts
Item	Matter	Rule
1	Who is liable to pay an amount (the equivalent amount), on behalf of the levy payer or charge payer, equal to the amount of the levy or charge due for payment in relation to the papaya?	The following person: (a) the liable collection agent in the sale case; (b) the person who carried out the processing in the processing case; (c) the exporting agent in the export case
2	When is the equivalent amount due and payable?	On the last day of the first calendar month after the end of the quarter
3	To whom is the equivalent amount payable?	The Commonwealth

Note 1: The definition of liable collection agent in section 5 of this instrument identifies a single person as the liable collection agent.

Note 2: For penalty for late payment, see section 11 of the Act.

Giving quarterly returns

(3) For the purposes of paragraph 59(2)(a) of the Act, this table has effect.

Quarterly returns
Item	Matter	Rule
1	Who must give a return for the quarter?	The following person: (a) the liable collection agent in the sale case; (b) the person who carried out the processing in the processing case; (c) the exporting agent in the export case
2	When must the return be given?	Before the end of the first calendar month after the end of the quarter
3	To whom must the return be given?	The Secretary
4	What is the form of the return?	The return: (a) must be in the appropriate approved form and include the information required by that form; or (b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return

Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.

Making and keeping records

(4) For the purposes of paragraph 59(2)(b) of the Act, this table has effect.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The following person: (a) the liable collection agent in the sale case; (b) the person who carried out the processing in the processing case; (c) the exporting agent in the export case
2	What must the records cover?	The records must enable the person to substantiate the equivalent amount payable and paid by the person in relation to the papaya
3	For how long must the person keep the records?	Until the end of the period of 5 years beginning on the day after the end of the financial year in which the papaya is sold, processed or exported

Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

54‑3 Obligations of persons claiming levy or charge exemption

For the purposes of paragraph 59(2)(c) of the Act, this table has effect if:

(a) papaya is harvested in Australia and in a financial year is sold by, or processed by or for, the person who owns the papaya immediately after it is harvested and the person considers that an exemption from levy applies; or

(b) papaya is harvested in Australia and in a financial year is exported from Australia and the person who exports the papaya considers that an exemption from charge applies.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The person
2	What must the records cover?	The records must contain details that are relevant to working out whether the exemption applies
3	For how long must the person keep the records?	Until the end of the period of 5 years beginning on the day after the end of the financial year

Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

Division 55—Passionfruit

55‑1 Obligations of levy payers or charge payers

When passionfruit levy due and payable

(1) For the purposes of section 8 of the Act, for:

(a) levy imposed on passionfruit that is sold by the levy payer in a quarter in a financial year (other than by retail sale); or

(b) levy imposed on passionfruit that is processed by or for the levy payer in a quarter in a financial year; or

this table has effect.

Passionfruit levy
Item	Matter	Rule
1	For passionfruit sold to a business purchaser (whether directly or through a selling agent or buying agent or both), when is the levy due and payable?	(a) if the liable collection agent must give a return for the quarter under subclause 55‑2(3)—on the last day of the first calendar month after the end of the quarter; or (b) if the liable collection agent must give a return for the financial year under subclause 55‑2(3)—on 31 August in the next financial year
2	For passionfruit processed for the levy payer, when is the levy due and payable?	(a) if the person who carried out the processing must give a return for the quarter under subclause 55‑2(3)—on the last day of the first calendar month after the end of the quarter; or (b) if the person who carried out the processing must give a return for the financial year under subclause 55‑2(3)—on 31 August in the next financial year
3	For passionfruit sold by retail sale, when is the levy due and payable?	On 31 August in the next financial year
4	For passionfruit processed by the levy payer, when is the levy due and payable?	(a) if the levy payer must give a return for the quarter under subclause (3)—on the last day of the first calendar month after the end of the quarter; or (b) if the levy payer must give a return for the financial year under subclause (3)—on 31 August in the next financial year
5	To whom is the levy payable?	The Commonwealth

Note 1: For items 1 and 2, a collection agent is liable to pay an amount, on behalf of the levy payer, equal to the levy: see clause 55‑2.

Note 2: For penalty for late payment, see section 9 of the Act.

When passionfruit export charge due and payable

(2) For the purposes of section 8 of the Act, for charge imposed on passionfruit that is exported from Australia in a quarter in a financial year, this table has effect.

Passionfruit export charge
Item	Matter	Rule
1	For passionfruit exported through an exporting agent, when is the charge due and payable?	(a) if that agent must give a return for the quarter under subclause 55‑2(3)—on the last day of the first calendar month after the end of the quarter; or (b) if that agent must give a return for the financial year under subclause 55‑2(3)—on 31 August in the next financial year
2	For passionfruit exported other than through an exporting agent, when is the charge due and payable?	(a) if the charge payer must give a return for the quarter under subclause (3)—on the last day of the first calendar month after the end of the quarter; or (b) if the charge payer must give a return for the financial year under subclause (3)—on 31 August in the next financial year
3	To whom is the charge payable?	The Commonwealth

Note 1: For item 1, the exporting agent is liable to pay an amount, on behalf of the charge payer, equal to the charge: see clause 55‑2.

Note 2: For penalty for late payment, see section 9 of the Act.

Giving quarterly or annual returns

(3) For the purposes of paragraph 59(2)(a) of the Act, for levy or charge imposed on passionfruit, this table has effect.

Quarterly or annual returns
Item	Matter	Rule
1	Who must give a return for a quarter in a financial year?	The following person: (a) for passionfruit processed in the quarter by the levy payer—the levy payer; (b) for passionfruit exported in the quarter other than through an exporting agent—the charge payer; unless the person has an exemption from giving returns for quarters in the year
2	Who must give a return for a financial year?	The following person: (a) for passionfruit sold by the levy payer by retail sale in the year—the levy payer; (b) the levy payer or charge payer for passionfruit who has an exemption from giving returns for quarters in the year
3	When must the return be given?	(a) for a return for a quarter—before the end of the first calendar month after the end of the quarter; or (b) for a return for a financial year—before the end of August in the next financial year
4	To whom must the return be given?	The Secretary
5	What is the form of the return?	The return: (a) must be in the appropriate approved form and include the information required by that form; or (b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return

Note 1: For the process for obtaining an exemption from giving quarterly returns, see clause 55‑4.

Note 2: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.

Making and keeping records

(4) For the purposes of paragraph 59(2)(b) of the Act, for levy or charge imposed on passionfruit, this table has effect.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The levy payer or charge payer
2	What must the levy payer’s records cover?	The records must: (a) if a collection agent is liable to pay an equivalent amount on behalf of the levy payer—contain details of the transaction involving that agent (including that agent’s contact details); or (b) otherwise—enable the levy payer to substantiate the amount of levy payable and paid by the levy payer on the passionfruit
3	What must the charge payer’s records cover?	The records must: (a) if an exporting agent is liable to pay an equivalent amount on behalf of the charge payer—contain details of the transaction involving that agent (including that agent’s contact details); or (b) otherwise—enable the charge payer to substantiate the amount of charge payable and paid by the charge payer on the passionfruit
4	For how long must the levy payer or charge payer keep the records?	Until the end of the period of 5 years beginning on the day after the end of the financial year in which the levy or charge is imposed

Note 1: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

Note 2: A person claiming a levy or charge exemption has record‑keeping obligations, see clause 55‑3.

55‑2 Obligations of collection agents

(1) This clause sets out obligations that are imposed on a person if:

(a) levy is imposed on passionfruit that is sold by the levy payer in a quarter in a financial year to a business purchaser (whether directly or through a selling agent or buying agent or both) (the sale case); or

(b) levy is imposed on passionfruit that is processed for the levy payer in a quarter in a financial year (the processing case); or

(c) charge is imposed on passionfruit that is exported from Australia in a quarter in a financial year through an exporting agent (the export case).

Payment of equivalent amounts

(2) For the purposes of subsection 10(1) of the Act, this table has effect.

Payment of equivalent amounts
Item	Matter	Rule
1	Who is liable to pay an amount (the equivalent amount), on behalf of the levy payer or charge payer, equal to the amount of the levy or charge due for payment in relation to the passionfruit?	The following person: (a) the liable collection agent in the sale case; (b) the person who carried out the processing in the processing case; (c) the exporting agent in the export case
2	When is the equivalent amount due and payable?	(a) if the person must give a return for the quarter under subclause (3)—on the last day of the first calendar month after the end of the quarter; or (b) if the person must give a return for the financial year under subclause (3)—on 31 August in the next financial year
3	To whom is the equivalent amount payable?	The Commonwealth

Note 1: The definition of liable collection agent in section 5 of this instrument identifies a single person as the liable collection agent.

Note 2: For penalty for late payment, see section 11 of the Act.

Giving quarterly or annual returns

(3) For the purposes of paragraph 59(2)(a) of the Act, this table has effect.

Quarterly or annual returns
Item	Matter	Rule
1	Who must give a return for the quarter?	The following person: (a) the liable collection agent in the sale case; (b) the person who carried out the processing in the processing case; (c) the exporting agent in the export case; unless the person has an exemption from giving returns for quarters in the financial year
2	Who must give a return for the financial year?	The following person: (a) the liable collection agent in the sale case; (b) the person who carried out the processing in the processing case; (c) the exporting agent in the export case; if the person has an exemption from giving returns for quarters in the year
3	When must the return be given?	(a) for a return for a quarter—before the end of the first calendar month after the end of the quarter; or (b) for a return for a financial year—before the end of August in the next financial year
4	To whom must the return be given?	The Secretary
5	What is the form of the return?	The return: (a) must be in the appropriate approved form and include the information required by that form; or (b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return

Note 1: For the process for obtaining an exemption from giving quarterly returns, see clause 55‑5.

Note 2: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.

Making and keeping records

(4) For the purposes of paragraph 59(2)(b) of the Act, this table has effect.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The following person: (a) the liable collection agent in the sale case; (b) the person who carried out the processing in the processing case; (c) the exporting agent in the export case
2	What must the records cover?	The records must enable the person to substantiate the equivalent amount payable and paid by the person in relation to the passionfruit
3	For how long must the person keep the records?	Until the end of the period of 5 years beginning on the day after the end of the financial year in which the passionfruit is sold, processed or exported

Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

55‑3 Obligations of persons claiming levy or charge exemption

For the purposes of paragraph 59(2)(c) of the Act, this table has effect if:

(a) passionfruit is harvested in Australia and in a financial year is sold by, or processed by or for, the person who owns the passionfruit immediately after it is harvested and the person considers that an exemption from levy applies; or

(b) passionfruit is harvested in Australia and in a financial year is exported from Australia and the person who exports the passionfruit considers that an exemption from charge applies.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The person
2	What must the records cover?	The records must contain details that are relevant to working out whether the exemption applies
3	For how long must the person keep the records?	Until the end of the period of 5 years beginning on the day after the end of the financial year

Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

55‑4 Process for obtaining exemption from giving quarterly returns—levy payers or charge payers

(1) A person who:

(a) is a levy payer for levy imposed on passionfruit that is processed by the levy payer in a financial year; or

(b) is a charge payer for charge imposed on passionfruit that is exported in a financial year other than through an exporting agent;

is not required to give returns for quarters in the year if:

(c) the person applies to the Secretary for an exemption from the requirement to give returns for quarters in the year; and

(d) the person applies before the end of the first quarter in the year in which such levy or charge is imposed; and

(e) the Secretary grants that exemption under section 10.

(2) The person may apply only if the person reasonably believes that the sum of the amount of levy and charge that the person will pay, or will be likely to pay, in relation to passionfruit and the financial year will be less than $500.

Note: For rules about the form of applications, granting exemptions and revoking exemptions, see section 10.

55‑5 Process for obtaining exemption from giving quarterly returns—collection agents

(1) For the purposes of subclause 55‑2(3), a person is not required to give returns for quarters in the financial year if:

(a) the person applies to the Secretary for an exemption from the requirement to give returns for quarters in the year; and

(b) the person applies before the end of the first quarter in the year in which levy or charge is imposed on passionfruit where the person is liable to pay an equivalent amount; and

(2) The person may apply only if the person reasonably believes that the total equivalent amount that the person will pay, or will be likely to pay, in relation to passionfruit and the financial year will be less than $500.

Note: For rules about the form of applications, granting exemptions and revoking exemptions, see section 10.

Division 56—Persimmons

56‑1 Obligations of levy payers or charge payers

When persimmon levy due and payable

(1) For the purposes of section 8 of the Act, for:

(a) levy imposed on persimmons that are sold by the levy payer in a quarter in a financial year (other than by retail sale); or

(b) levy imposed on persimmons that are processed by or for the levy payer in a quarter in a financial year; or

this table has effect.

Persimmon levy
Item	Matter	Rule
1	For persimmons sold to a business purchaser (whether directly or through a selling agent or buying agent or both), when is the levy due and payable?	On the last day of the first calendar month after the end of the quarter
2	For persimmons processed for the levy payer, when is the levy due and payable?	On the last day of the first calendar month after the end of the quarter
3	For persimmons sold by retail sale, when is the levy due and payable?	On 31 August in the next financial year
4	For persimmons sold to a consumer at a wholesale produce market, when is the levy due and payable?	On the last day of the first calendar month after the end of the quarter
5	For persimmons processed by the levy payer, when is the levy due and payable?	On the last day of the first calendar month after the end of the quarter
6	To whom is the levy payable?	The Commonwealth

Note 1: For items 1 and 2, a collection agent is liable to pay an amount, on behalf of the levy payer, equal to the levy: see clause 56‑2.

Note 2: For penalty for late payment, see section 9 of the Act.

When persimmon export charge due and payable

(2) For the purposes of section 8 of the Act, for charge imposed on persimmons that are exported from Australia in a quarter in a financial year, this table has effect.

Persimmon export charge
Item	Matter	Rule
1	For persimmons exported through an exporting agent, when is the charge due and payable?	On the last day of the first calendar month after the end of the quarter
2	For persimmons exported other than through an exporting agent, when is the charge due and payable?	On the last day of the first calendar month after the end of the quarter
3	To whom is the charge payable?	The Commonwealth

Note 1: For item 1, the exporting agent is liable to pay an amount, on behalf of the charge payer, equal to the charge: see clause 56‑2.

Note 2: For penalty for late payment, see section 9 of the Act.

Giving quarterly or annual returns

(3) For the purposes of paragraph 59(2)(a) of the Act, for levy or charge imposed on persimmons, this table has effect.

Quarterly or annual returns
Item	Matter	Rule
1	Who must give a return for a quarter in a financial year?	The following person: (a) for persimmons sold by the levy payer in the quarter to a consumer at a wholesale produce market—the levy payer; (b) for persimmons processed in the quarter by the levy payer—the levy payer; (c) for persimmons exported in the quarter other than through an exporting agent—the charge payer
2	Who must give a return for a financial year?	For persimmons sold by the levy payer by retail sale in the year—the levy payer
3	When must the return be given?	(a) for a return for a quarter—before the end of the first calendar month after the end of the quarter; or (b) for a return for a financial year—before the end of August in the next financial year
4	To whom must the return be given?	The Secretary
5	What is the form of the return?	The return: (a) must be in the appropriate approved form and include the information required by that form; or (b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return

Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.

Making and keeping records

(4) For the purposes of paragraph 59(2)(b) of the Act, for levy or charge imposed on persimmons, this table has effect.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The levy payer or charge payer
2	What must the levy payer’s records cover?	The records must: (a) if a collection agent is liable to pay an equivalent amount on behalf of the levy payer—contain details of the transaction involving that agent (including that agent’s contact details); or (b) otherwise—enable the levy payer to substantiate the amount of levy payable and paid by the levy payer on the persimmons
3	What must the charge payer’s records cover?	The records must: (a) if an exporting agent is liable to pay an equivalent amount on behalf of the charge payer—contain details of the transaction involving that agent (including that agent’s contact details); or (b) otherwise—enable the charge payer to substantiate the amount of charge payable and paid by the charge payer on the persimmons
4	For how long must the levy payer or charge payer keep the records?	Until the end of the period of 5 years beginning on the day after the end of the financial year in which the levy or charge is imposed

Note 1: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

Note 2: A person claiming a levy or charge exemption has record‑keeping obligations, see clause 56‑3.

56‑2 Obligations of collection agents

(1) This clause sets out obligations that are imposed on a person if:

(a) levy is imposed on persimmons that are sold by the levy payer in a quarter in a financial year to a business purchaser (whether directly or through a selling agent or buying agent or both) (the sale case); or

(b) levy is imposed on persimmons that are processed for the levy payer in a quarter in a financial year (the processing case); or

(c) charge is imposed on persimmons that are exported from Australia in a quarter in a financial year through an exporting agent (the export case).

Payment of equivalent amounts

(2) For the purposes of subsection 10(1) of the Act, this table has effect.

Payment of equivalent amounts
Item	Matter	Rule
1	Who is liable to pay an amount (the equivalent amount), on behalf of the levy payer or charge payer, equal to the amount of the levy or charge due for payment in relation to the persimmons?	The following person: (a) the liable collection agent in the sale case; (b) the person who carried out the processing in the processing case; (c) the exporting agent in the export case
2	When is the equivalent amount due and payable?	On the last day of the first calendar month after the end of the quarter
3	To whom is the equivalent amount payable?	The Commonwealth

Note 1: The definition of liable collection agent in section 5 of this instrument identifies a single person as the liable collection agent.

Note 2: For penalty for late payment, see section 11 of the Act.

Giving quarterly returns

(3) For the purposes of paragraph 59(2)(a) of the Act, this table has effect.

Quarterly returns
Item	Matter	Rule
1	Who must give a return for the quarter?	The following person: (a) the liable collection agent in the sale case; (b) the person who carried out the processing in the processing case; (c) the exporting agent in the export case
2	When must the return be given?	Before the end of the first calendar month after the end of the quarter
3	To whom must the return be given?	The Secretary
4	What is the form of the return?	The return: (a) must be in the appropriate approved form and include the information required by that form; or (b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return

Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.

Making and keeping records

(4) For the purposes of paragraph 59(2)(b) of the Act, this table has effect.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The following person: (a) the liable collection agent in the sale case; (b) the person who carried out the processing in the processing case; (c) the exporting agent in the export case
2	What must the records cover?	The records must enable the person to substantiate the equivalent amount payable and paid by the person in relation to the persimmons
3	For how long must the person keep the records?	Until the end of the period of 5 years beginning on the day after the end of the financial year in which the persimmons are sold, processed or exported

Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

56‑3 Obligations of persons claiming levy or charge exemption

For the purposes of paragraph 59(2)(c) of the Act, this table has effect if:

(a) persimmons are harvested in Australia and in a financial year are sold by, or processed by or for, the person who owns the persimmons immediately after they are harvested and the person considers that an exemption from levy applies; or

(b) persimmons are harvested in Australia and in a financial year are exported from Australia and the person who exports the persimmons considers that an exemption from charge applies.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The person
2	What must the records cover?	The records must contain details that are relevant to working out whether the exemption applies
3	For how long must the person keep the records?	Until the end of the period of 5 years beginning on the day after the end of the financial year

Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

Division 57—Pineapples

57‑1 Obligations of levy payers or charge payers

When pineapple levy due and payable

(1) For the purposes of section 8 of the Act, for:

(a) levy imposed on pineapples that are sold by the levy payer in a quarter in a financial year (other than by retail sale); or

(b) levy imposed on pineapples that are processed by or for the levy payer in a quarter in a financial year; or

this table has effect.

Pineapple levy
Item	Matter	Rule
1	For pineapples sold to a business purchaser (whether directly or through a selling agent or buying agent or both), when is the levy due and payable?	(a) if the liable collection agent must give a return for the quarter under subclause 57‑2(3)—on the last day of the first calendar month after the end of the quarter; or (b) if the liable collection agent must give a return for the financial year under subclause 57‑2(3)—on 31 August in the next financial year
2	For pineapples processed for the levy payer, when is the levy due and payable?	(a) if the person who carried out the processing must give a return for the quarter under subclause 57‑2(3)—on the last day of the first calendar month after the end of the quarter; or (b) if the person who carried out the processing must give a return for the financial year under subclause 57‑2(3)—on 31 August in the next financial year
3	For pineapples sold by retail sale, when is the levy due and payable?	On 31 August in the next financial year
4	For pineapples sold to a consumer at a wholesale produce market, when is the levy due and payable?	(a) if the levy payer must give a return for the quarter under subclause (3)—on the last day of the first calendar month after the end of the quarter; or (b) if the levy payer must give a return for the financial year under subclause (3)—on 31 August in the next financial year
5	For pineapples processed by the levy payer, when is the levy due and payable?	(a) if the levy payer must give a return for the quarter under subclause (3)—on the last day of the first calendar month after the end of the quarter; or (b) if the levy payer must give a return for the financial year under subclause (3)—on 31 August in the next financial year
6	To whom is the levy payable?	The Commonwealth

Note 1: For items 1 and 2, a collection agent is liable to pay an amount, on behalf of the levy payer, equal to the levy: see clause 57‑2.

Note 2: For penalty for late payment, see section 9 of the Act.

When pineapple export charge due and payable

(2) For the purposes of section 8 of the Act, for charge imposed on pineapples that are exported from Australia in a quarter in a financial year, this table has effect.

Pineapple export charge
Item	Matter	Rule
1	For pineapples exported through an exporting agent, when is the charge due and payable?	(a) if that agent must give a return for the quarter under subclause 57‑2(3)—on the last day of the first calendar month after the end of the quarter; or (b) if that agent must give a return for the financial year under subclause 57‑2(3)—on 31 August in the next financial year
2	For pineapples exported other than through an exporting agent, when is the charge due and payable?	(a) if the charge payer must give a return for the quarter under subclause (3)—on the last day of the first calendar month after the end of the quarter; or (b) if the charge payer must give a return for the financial year under subclause (3)—on 31 August in the next financial year
3	To whom is the charge payable?	The Commonwealth

Note 1: For item 1, the exporting agent is liable to pay an amount, on behalf of the charge payer, equal to the charge: see clause 57‑2.

Note 2: For penalty for late payment, see section 9 of the Act.

Giving quarterly or annual returns

(3) For the purposes of paragraph 59(2)(a) of the Act, for levy or charge imposed on pineapples, this table has effect.

Quarterly or annual returns
Item	Matter	Rule
1	Who must give a return for a quarter in a financial year?	The following person: (a) for pineapples sold by the levy payer in the quarter to a consumer at a wholesale produce market—the levy payer; (b) for pineapples processed in the quarter by the levy payer—the levy payer; (c) for pineapples exported in the quarter other than through an exporting agent—the charge payer; unless the person has an exemption from giving returns for quarters in the year
2	Who must give a return for a financial year?	The following person: (a) for pineapples sold by the levy payer by retail sale in the year—the levy payer; (b) the levy payer or charge payer for pineapples who has an exemption from giving returns for quarters in the year
3	When must the return be given?	(a) for a return for a quarter—before the end of the first calendar month after the end of the quarter; or (b) for a return for a financial year—before the end of August in the next financial year
4	To whom must the return be given?	The Secretary
5	What is the form of the return?	The return: (a) must be in the appropriate approved form and include the information required by that form; or (b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return

Note 1: For the process for obtaining an exemption from giving quarterly returns, see clause 57‑4.

Note 2: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.

Making and keeping records

(4) For the purposes of paragraph 59(2)(b) of the Act, for levy or charge imposed on pineapples, this table has effect.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The levy payer or charge payer
2	What must the levy payer’s records cover?	The records must: (a) if a collection agent is liable to pay an equivalent amount on behalf of the levy payer—contain details of the transaction involving that agent (including that agent’s contact details); or (b) otherwise—enable the levy payer to substantiate the amount of levy payable and paid by the levy payer on the pineapples
3	What must the charge payer’s records cover?	The records must: (a) if an exporting agent is liable to pay an equivalent amount on behalf of the charge payer—contain details of the transaction involving that agent (including that agent’s contact details); or (b) otherwise—enable the charge payer to substantiate the amount of charge payable and paid by the charge payer on the pineapples
4	For how long must the levy payer or charge payer keep the records?	Until the end of the period of 5 years beginning on the day after the end of the financial year in which the levy or charge is imposed

Note 1: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

Note 2: A person claiming a levy or charge exemption has record‑keeping obligations, see clause 57‑3.

57‑2 Obligations of collection agents

(1) This clause sets out obligations that are imposed on a person if:

(a) levy is imposed on pineapples that are sold by the levy payer in a quarter in a financial year to a business purchaser (whether directly or through a selling agent or buying agent or both) (the sale case); or

(b) levy is imposed on pineapples that are processed for the levy payer in a quarter in a financial year (the processing case); or

(c) charge is imposed on pineapples that are exported from Australia in a quarter in a financial year through an exporting agent (the export case).

Payment of equivalent amounts

(2) For the purposes of subsection 10(1) of the Act, this table has effect.

Payment of equivalent amounts
Item	Matter	Rule
1	Who is liable to pay an amount (the equivalent amount), on behalf of the levy payer or charge payer, equal to the amount of the levy or charge due for payment in relation to the pineapples?	The following person: (a) the liable collection agent in the sale case; (b) the person who carried out the processing in the processing case; (c) the exporting agent in the export case
2	When is the equivalent amount due and payable?	(a) if the person must give a return for the quarter under subclause (3)—on the last day of the first calendar month after the end of the quarter; or (b) if the person must give a return for the financial year under subclause (3)—on 31 August in the next financial year
3	To whom is the equivalent amount payable?	The Commonwealth

Note 1: The definition of liable collection agent in section 5 of this instrument identifies a single person as the liable collection agent.

Note 2: For penalty for late payment, see section 11 of the Act.

Giving quarterly or annual returns

(3) For the purposes of paragraph 59(2)(a) of the Act, this table has effect.

Quarterly or annual returns
Item	Matter	Rule
1	Who must give a return for the quarter?	The following person: (a) the liable collection agent in the sale case; (b) the person who carried out the processing in the processing case; (c) the exporting agent in the export case; unless the person has an exemption from giving returns for quarters in the financial year
2	Who must give a return for the financial year?	The following person: (a) the liable collection agent in the sale case; (b) the person who carried out the processing in the processing case; (c) the exporting agent in the export case; if the person has an exemption from giving returns for quarters in the year
3	When must the return be given?	(a) for a return for a quarter—before the end of the first calendar month after the end of the quarter; or (b) for a return for a financial year—before the end of August in the next financial year
4	To whom must the return be given?	The Secretary
5	What is the form of the return?	The return: (a) must be in the appropriate approved form and include the information required by that form; or (b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return

Note 1: For the process for obtaining an exemption from giving quarterly returns, see clause 57‑5.

Note 2: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.

Making and keeping records

(4) For the purposes of paragraph 59(2)(b) of the Act, this table has effect.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The following person: (a) the liable collection agent in the sale case; (b) the person who carried out the processing in the processing case; (c) the exporting agent in the export case
2	What must the records cover?	The records must enable the person to substantiate the equivalent amount payable and paid by the person in relation to the pineapples
3	For how long must the person keep the records?	Until the end of the period of 5 years beginning on the day after the end of the financial year in which the pineapples are sold, processed or exported

Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

57‑3 Obligations of persons claiming levy or charge exemption

For the purposes of paragraph 59(2)(c) of the Act, this table has effect if:

(a) pineapples are harvested in Australia and in a financial year are sold by, or processed by or for, the person who owns the pineapples immediately after they are harvested and the person considers that an exemption from levy applies; or

(b) pineapples are harvested in Australia and in a financial year are exported from Australia and the person who exports the pineapples considers that an exemption from charge applies.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The person
2	What must the records cover?	The records must contain details that are relevant to working out whether the exemption applies
3	For how long must the person keep the records?	Until the end of the period of 5 years beginning on the day after the end of the financial year

Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

57‑4 Process for obtaining exemption from giving quarterly returns—levy payers or charge payers

(1) A person who:

(a) is a levy payer for levy imposed on pineapples that are sold by the levy payer in a financial year to a consumer at a wholesale produce market; or

(b) is a levy payer for levy imposed on pineapples that are processed by the levy payer in a financial year; or

(c) is a charge payer for charge imposed on pineapples that are exported in a financial year other than through an exporting agent;

is not required to give returns for quarters in the year if:

(d) the person applies to the Secretary for an exemption from the requirement to give returns for quarters in the year; and

(e) the person applies before the end of the first quarter in the year in which such levy or charge is imposed; and

(f) the Secretary grants that exemption under section 10.

(2) The person may apply only if the person reasonably believes that the sum of the amount of levy and charge that the person will pay, or will be likely to pay, in relation to pineapples and the financial year will be less than $500.

Note: For rules about the form of applications, granting exemptions and revoking exemptions, see section 10.

57‑5 Process for obtaining exemption from giving quarterly returns—collection agents

(1) For the purposes of subclause 57‑2(3), a person is not required to give returns for quarters in the financial year if:

(a) the person applies to the Secretary for an exemption from the requirement to give returns for quarters in the year; and

(b) the person applies before the end of the first quarter in the year in which levy or charge is imposed on pineapples where the person is liable to pay an equivalent amount; and

(2) The person may apply only if the person reasonably believes that the total equivalent amount that the person will pay, or will be likely to pay, in relation to pineapples and the financial year will be less than $500.

Note: For rules about the form of applications, granting exemptions and revoking exemptions, see section 10.

Division 58—Potatoes

58‑1 Obligations of levy payers or charge payers

When potato levy due and payable

(1) For the purposes of section 8 of the Act, for:

(a) levy imposed on potatoes that are sold by the levy payer in a quarter in a calendar year (other than by retail sale); or

(b) levy imposed on potatoes that are sold by the levy payer by retail sale in a calendar year; or

(c) levy imposed on potatoes that are processed in a quarter in a calendar year at a processing establishment in Australia;

this table has effect.

Potato levy
Item	Matter	Rule
1	For potatoes sold to a business purchaser (whether directly or through a selling agent or buying agent or both), when is the levy due and payable?	(a) if the liable collection agent must give a return for the quarter under subclause 58‑2(3)—on the last day of the first calendar month after the end of the quarter; or (b) if the liable collection agent must give a return for the calendar year under subclause 58‑2(3)—on the last day of February in the next calendar year
2	For potatoes sold by retail sale, when is the levy due and payable?	On the last day of February in the next calendar year
3	For potatoes processed at a processing establishment in Australia, when is the levy due and payable?	(a) if the quarter is the threshold quarter in the calendar year or any earlier quarter in the year: (i) if the levy payer must give a return for the threshold quarter under subclause (4)—on the last day of the first calendar month after the end of the threshold quarter; or (ii) if the levy payer must give a return for the calendar year under subclause (4)—on the last day of February in the next calendar year; or (b) if the quarter is later than the threshold quarter in the calendar year: (i) if the levy payer must give a return for the later quarter under subclause (4)—on the last day of the first calendar month after the end of the later quarter; or (ii) if the levy payer must give a return for the calendar year under subclause (4)—on the last day of February in the next calendar year
4	To whom is the levy payable?	The Commonwealth

Note 1: For the definition of threshold quarter, see subclause (3).

Note 2: For item 1, a collection agent is liable to pay an amount, on behalf of the levy payer, equal to the levy: see clause 58‑2.

Note 3: For penalty for late payment, see section 9 of the Act.

When potato export charge due and payable

(2) For the purposes of section 8 of the Act, for charge imposed on potatoes that are exported from Australia in a quarter in a calendar year, this table has effect.

Potato export charge
Item	Matter	Rule
1	For potatoes exported through an exporting agent, when is the charge due and payable?	(a) if the quarter is the threshold quarter in the calendar year or any earlier quarter in the year: (i) if that agent must give a return for the threshold quarter under subclause 58‑2(3)—on the last day of the first calendar month after the end of the threshold quarter; or (ii) if that agent must give a return for the calendar year under subclause 58‑2(3)—on the last day of February in the next calendar year; or (b) if the quarter is later than the threshold quarter in the calendar year: (i) if that agent must give a return for the later quarter under subclause 58‑2(3)—on the last day of the first calendar month after the end of the later quarter; or (ii) if that agent must give a return for the calendar year under subclause 58‑2(3)—on the last day of February in the next calendar year
2	For potatoes exported other than through an exporting agent, when is the charge due and payable?	(a) if the quarter is the threshold quarter in the calendar year or any earlier quarter in the year: (i) if the charge payer must give a return for the threshold quarter under subclause (4)—on the last day of the first calendar month after the end of the threshold quarter; or (ii) if the charge payer must give a return for the calendar year under subclause (4)—on the last day of February in the next calendar year; or (b) if the quarter is later than the threshold quarter in the calendar year: (i) if the charge payer must give a return for the later quarter under subclause (4)—on the last day of the first calendar month after the end of the later quarter; or (ii) if the charge payer must give a return for the calendar year under subclause (4)—on the last day of February in the next calendar year
3	To whom is the charge payable?	The Commonwealth

Note 1: For the definition of threshold quarter, see subclause (3).

Note 2: For item 1, the exporting agent is liable to pay an amount, on behalf of the charge payer, equal to the charge: see clause 58‑2.

Note 3: For penalty for late payment, see section 9 of the Act.

Threshold quarter

(3) The threshold quarter in a calendar year:

(a) in relation to a processing establishment, is the first quarter in that year at the end of which the total quantity of potatoes that are processed at that establishment in that year is 100 tonnes or more; or

(b) for a charge payer, is the first quarter in that year at the end of which the total quantity of potatoes that the charge payer has exported from Australia in that year is 100 tonnes or more.

Giving quarterly or annual returns

(4) For the purposes of paragraph 59(2)(a) of the Act, for levy or charge imposed on potatoes, this table has effect.

Quarterly or annual returns
Item	Matter	Rule
1	Who must give a return for a quarter in a calendar year?	The following person: (a) for potatoes processed at a processing establishment in Australia in the threshold quarter in the year or in a later quarter in the year—the levy payer; (b) for potatoes exported in the threshold quarter in the year or in a later quarter in the year other than through an exporting agent—the charge payer; unless the person has an exemption from giving returns for quarters in the year
2	Who must give a return for a calendar year?	The following person: (a) for potatoes sold by the levy payer by retail sale in the year—the levy payer; (b) the levy payer or charge payer for potatoes who has an exemption from giving returns for quarters in the year
3	When must the return be given?	(a) for a return for a quarter—before the end of the first calendar month after the end of the quarter; or (b) for a return for a calendar year—before the end of February in the next calendar year
4	To whom must the return be given?	The Secretary
5	What is the form of the return?	The return: (a) must be in the appropriate approved form and include the information required by that form; or (b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return

Note 1: For the process for obtaining an exemption from giving quarterly returns, see clause 58‑4.

Note 2: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.

Making and keeping records

(5) For the purposes of paragraph 59(2)(b) of the Act, for levy or charge imposed on potatoes, this table has effect.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The levy payer or charge payer
2	What must the levy payer’s records cover?	The records must: (a) if a collection agent is liable to pay an equivalent amount on behalf of the levy payer—contain details of the transaction involving that agent (including that agent’s contact details); or (b) otherwise—enable the levy payer to substantiate the amount of levy payable and paid by the levy payer on the potatoes
3	What must the charge payer’s records cover?	The records must: (a) if an exporting agent is liable to pay an equivalent amount on behalf of the charge payer—contain details of the transaction involving that agent (including that agent’s contact details); or (b) otherwise—enable the charge payer to substantiate the amount of charge payable and paid by the charge payer on the potatoes
4	For how long must the levy payer or charge payer keep the records?	Until the end of the period of 5 years beginning on the day after the end of the calendar year in which the levy or charge is imposed

Note 1: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

Note 2: A person claiming a levy or charge exemption has record‑keeping obligations, see clause 58‑3.

58‑2 Obligations of collection agents

(1) This clause sets out obligations that are imposed on a person if:

(a) levy is imposed on potatoes that are sold by the levy payer in a quarter in a calendar year to a business purchaser (whether directly or through a selling agent or buying agent or both) (the sale case); or

(b) charge is imposed on potatoes that are exported from Australia in a quarter in a calendar year through an exporting agent (the export case).

Payment of equivalent amounts

(2) For the purposes of subsection 10(1) of the Act, this table has effect.

Payment of equivalent amounts
Item	Matter	Rule
1	Who is liable to pay an amount (the equivalent amount), on behalf of the levy payer or charge payer, equal to the amount of the levy or charge due for payment in relation to the potatoes?	The following person: (a) the liable collection agent in the sale case; (b) the exporting agent in the export case
2	When is the equivalent amount due and payable?	(a) in the sale case: (i) if the liable collection agent must give a return for the quarter under subclause (3)—on the last day of the first calendar month after the end of the quarter; or (ii) if the liable collection agent must give a return for the calendar year under subclause (3)—on the last day of February in the next calendar year; or (b) in the export case where the quarter is the threshold quarter in the calendar year for the charge payer or any earlier quarter in the year: (i) if the exporting agent must give a return for the threshold quarter under subclause (3)—on the last day of the first calendar month after the end of the threshold quarter; or (ii) if the exporting agent must give a return for the calendar year under subclause (3)—on the last day of February in the next calendar year; or (c) in the export case where the quarter is later than the threshold quarter in the calendar year for the charge payer: (i) if the exporting agent must give a return for the later quarter under subclause (3)—on the last day of the first calendar month after the end of the later quarter; or (ii) if the exporting agent must give a return for the calendar year under subclause (3)—on the last day of February in the next calendar year
3	To whom is the equivalent amount payable?	The Commonwealth

Note 1: The definition of liable collection agent in section 5 of this instrument identifies a single person as the liable collection agent.

Note 2: For the definition of threshold quarter, see subclause 58‑1(3).

Note 3: For penalty for late payment, see section 11 of the Act.

Giving quarterly or annual returns

(3) For the purposes of paragraph 59(2)(a) of the Act, this table has effect.

Quarterly or annual returns
Item	Matter	Rule
1	Who must give a return for the quarter?	The following person: (a) the liable collection agent in the sale case; (b) the exporting agent in the export case, where the quarter is the threshold quarter in the calendar year for the charge payer or a later quarter in the year; unless the person has an exemption from giving returns for quarters in the calendar year
2	Who must give a return for the calendar year?	The following person: (a) the liable collection agent in the sale case; (b) the exporting agent in the export case; if the person has an exemption from giving returns for quarters in the year
3	When must the return be given?	(a) for a return for a quarter—before the end of the first calendar month after the end of the quarter; or (b) for a return for a calendar year—before the end of February in the next calendar year
4	To whom must the return be given?	The Secretary
5	What is the form of the return?	The return: (a) must be in the appropriate approved form and include the information required by that form; or (b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return

Note 1: For the process for obtaining an exemption from giving quarterly returns, see clause 58‑5.

Note 2: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.

Making and keeping records

(4) For the purposes of paragraph 59(2)(b) of the Act, this table has effect.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The following person: (a) the liable collection agent in the sale case; (b) the exporting agent in the export case
2	What must the records cover?	The records must enable the person to substantiate the equivalent amount payable and paid by the person in relation to the potatoes
3	For how long must the person keep the records?	Until the end of the period of 5 years beginning on the day after the end of the calendar year in which the potatoes are sold or exported

Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

58‑3 Obligations of persons claiming levy or charge exemption

For the purposes of paragraph 59(2)(c) of the Act, this table has effect if:

(a) potatoes are harvested in Australia and in a calendar year are sold by the person who owns the potatoes immediately after they are harvested and the person considers that an exemption from levy applies; or

(b) potatoes are harvested in Australia and in a calendar year are processed at a processing establishment in Australia and the person who owns the potatoes at the time at which the potatoes begin to be processed considers that an exemption from levy applies; or

(c) potatoes are harvested in Australia and in a calendar year are exported from Australia and the person who exports the potatoes considers that an exemption from charge applies.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The person
2	What must the records cover?	The records must contain details that are relevant to working out whether the exemption applies
3	For how long must the person keep the records?	Until the end of the period of 5 years beginning on the day after the end of the calendar year

Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

58‑4 Process for obtaining exemption from giving quarterly returns—levy payers or charge payers

(1) A person who:

(a) is a levy payer for levy imposed on potatoes that are processed in a calendar year at a processing establishment in Australia; or

(b) is a charge payer for charge imposed on potatoes that are exported in a calendar year other than through an exporting agent;

is not required to give returns for quarters in the year if:

(c) the person applies to the Secretary for an exemption from the requirement to give returns for quarters in the year; and

(d) the person applies before the end of the threshold quarter in the year; and

(e) the Secretary grants the exemption under section 10.

(2) The person may apply only if the person reasonably believes that the total quantity of potatoes in relation to which the person will pay, or will be likely to pay, levy or charge or both for the calendar year will be less than 1,000 tonnes.

Note: For rules about the form of applications, granting exemptions and revoking exemptions, see section 10.

58‑5 Process for obtaining exemption from giving quarterly returns—collection agents

(1) For the purposes of subclause 58‑2(3), a person is not required to give returns for quarters in the calendar year if:

(a) the person applies to the Secretary for an exemption from the requirement to give returns for quarters in the year; and

(b) the person applies before the end of:

(i) if the person is the liable collection agent in the sale case—the first quarter in the year in which levy is imposed on potatoes where the person is liable to pay an equivalent amount; or

(ii) if the person is the exporting agent in the export case—the threshold quarter in the year for the charge payer; and

(2) The person may apply only if the person reasonably believes that the total quantity of potatoes in relation to which the person will pay, or will be likely to pay, an equivalent amount for the calendar year will be less than 1,000 tonnes.

Note: For rules about the form of applications, granting exemptions and revoking exemptions, see section 10.

Division 59—Prunes

59‑1 Obligations of levy payers

When prune levy due and payable

(1) For the purposes of section 8 of the Act, for:

(a) levy imposed on prunes that are delivered to a packing house in a period of 12 months beginning on 1 October; or

(b) levy imposed on prunes, where the fruit is dried at a packing house in a period of 12 months beginning on 1 October; or

(d) levy imposed on prunes that are used by the levy payer in a period of 12 months beginning on 1 October in the production of other goods;

this table has effect.

Prune levy
Item	Matter	Rule
1	For prunes that are delivered to a packing house, when is the levy due and payable?	On 30 November in the next period of 12 months beginning on 1 October
2	For prunes, where the fruit is dried at a packing house, when is the levy due and payable?	On 30 November in the next period of 12 months beginning on 1 October
3	For prunes sold to a business purchaser (whether directly or through a selling agent or buying agent or both), when is the levy due and payable?	On 30 November in the next period of 12 months beginning on 1 October
4	For prunes sold by retail sale, when is the levy due and payable?	On 30 November in the next period of 12 months beginning on 1 October
5	For prunes used by the levy payer in the production of other goods, when is the levy due and payable?	On 30 November in the next period of 12 months beginning on 1 October
6	To whom is the levy payable?	The Commonwealth

Note 1: For items 1, 2 and 3, a collection agent is liable to pay an amount, on behalf of the levy payer, equal to the levy: see clause 59‑2.

Note 2: For penalty for late payment, see section 9 of the Act.

Giving annual returns

(2) For the purposes of paragraph 59(2)(a) of the Act, for levy imposed on prunes, this table has effect.

Annual returns
Item	Matter	Rule
1	Who must give a return for a period of 12 months beginning on 1 October?	The following person: (a) for prunes sold by the levy payer by retail sale in the period—the levy payer; (b) for prunes used by the levy payer in the period in the production of other goods—the levy payer
2	When must the return be given?	Before the end of November in the next period of 12 months beginning on 1 October
3	To whom must the return be given?	The Secretary
4	What is the form of the return?	The return: (a) must be in the appropriate approved form and include the information required by that form; or (b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return

Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.

Making and keeping records

(3) For the purposes of paragraph 59(2)(b) of the Act, for levy imposed on prunes, this table has effect.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The levy payer
2	What must the records cover?	The records must: (a) if a collection agent is liable to pay an equivalent amount on behalf of the levy payer—contain details of the transaction involving that agent (including that agent’s contact details); or (b) otherwise—enable the levy payer to substantiate the amount of levy payable and paid by the levy payer on the prunes
3	For how long must the levy payer keep the records?	Until the end of the period of 5 years beginning on the day after the end of the period of 12 months beginning on 1 October in which the levy is imposed

Note 1: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

Note 2: A person claiming a levy exemption has record‑keeping obligations, see clause 59‑3.

59‑2 Obligations of collection agents

(1) This clause sets out obligations that are imposed on a person if:

(a) levy is imposed on prunes that in a period of 12 months beginning on 1 October are delivered to a packing house by or on behalf of the levy payer (the delivery case); or

(b) levy is imposed on prunes, where the fruit is dried at a packing house in a period of 12 months beginning on 1 October (the processing case); or

(c) levy is imposed on prunes that are sold by the levy payer in a period of 12 months beginning on 1 October to a business purchaser (whether directly or through a selling agent or buying agent or both) (the sale case).

Payment of equivalent amounts

(2) For the purposes of subsection 10(1) of the Act, this table has effect.

Payment of equivalent amounts
Item	Matter	Rule
1	Who is liable to pay an amount (the equivalent amount), on behalf of the levy payer, equal to the amount of the levy due for payment in relation to the prunes?	The following person: (a) the proprietor of the packing house in the delivery case; (b) the proprietor of the packing house in the processing case; (c) the liable collection agent in the sale case
2	When is the equivalent amount due and payable?	On 30 November in the next period of 12 months beginning on 1 October
3	To whom is the equivalent amount payable?	The Commonwealth

Note 1: The definition of liable collection agent in section 5 of this instrument identifies a single person as the liable collection agent.

Note 2: For penalty for late payment, see section 11 of the Act.

Giving annual returns

(3) For the purposes of paragraph 59(2)(a) of the Act, this table has effect.

Annual returns
Item	Matter	Rule
1	Who must give a return for the 12‑month period?	The following person: (a) the proprietor of the packing house in the delivery case; (b) the proprietor of the packing house in the processing case; (c) the liable collection agent in the sale case
2	When must the return be given?	Before the end of November in the next period of 12 months beginning on 1 October
3	To whom must the return be given?	The Secretary
4	What is the form of the return?	The return: (a) must be in the appropriate approved form and include the information required by that form; or (b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return

Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.

Making and keeping records

(4) For the purposes of paragraph 59(2)(b) of the Act, this table has effect.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The following person: (a) the proprietor of the packing house in the delivery case; (b) the proprietor of the packing house in the processing case; (c) the liable collection agent in the sale case
2	What must the records cover?	The records must enable the person to substantiate the equivalent amount payable and paid by the person in relation to the prunes
3	For how long must the person keep the records?	Until the end of the period of 5 years beginning on the day after the end of the 12‑month period in which: (a) the prunes are delivered to the packing house; or (b) the fruit is dried at the packing house; or (c) the prunes are sold

Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

59‑3 Obligations of persons claiming levy exemption

For the purposes of paragraph 59(2)(c) of the Act, this table has effect in relation to prunes if the fruit is harvested in Australia and one of the following applies:

(a) the fruit is dried in Australia outside a packing house and the prunes are delivered to a packing house in Australia in a period of 12 months beginning on 1 October by or on behalf of the person who owns the fruit immediately after it is harvested;

(b) the fruit is delivered to a packing house in Australia by or on behalf of that person and dried at the packing house in a period of 12 months beginning on 1 October;

(c) the fruit is dried in Australia and the prunes are sold by that person in a period of 12 months beginning on 1 October;

(d) the fruit is dried in Australia and the prunes are used in Australia by that person in a period of 12 months beginning on 1 October in the production of other goods;

and that person considers that an exemption from levy applies.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	That person
2	What must the records cover?	The records must contain details that are relevant to working out whether the exemption applies
3	For how long must that person keep the records?	Until the end of the period of 5 years beginning on the day after the end of the 12‑month period

Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

Division 60—Rubus (raspberry, blackberry etc.)

60‑1 Obligations of levy payers or charge payers

When rubus levy due and payable

(1) For the purposes of section 8 of the Act, for levy imposed on rubus that is sold by the levy payer in a quarter in a financial year, this table has effect.

Rubus levy
Item	Matter	Rule
1	For rubus sold to a business purchaser (whether directly or through a selling agent or buying agent or both), when is the levy due and payable?	(a) if the liable collection agent must give a return for the quarter under subclause 60‑2(3)—on the last day of the first calendar month after the end of the quarter; or (b) if the liable collection agent must give a return for the financial year under subclause 60‑2(3)—on 31 August in the next financial year
2	For rubus sold to a consumer at a wholesale produce market, when is the levy due and payable?	(a) if the levy payer must give a return for the quarter under subclause (3)—on the last day of the first calendar month after the end of the quarter; or (b) if the levy payer must give a return for the financial year under subclause (3)—on 31 August in the next financial year
3	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 60‑2.

Note 2: For penalty for late payment, see section 9 of the Act.

When rubus export charge due and payable

(2) For the purposes of section 8 of the Act, for charge imposed on rubus that is exported from Australia in a quarter in a financial year, this table has effect.

Rubus export charge
Item	Matter	Rule
1	For rubus exported through an exporting agent, when is the charge due and payable?	(a) if that agent must give a return for the quarter under subclause 60‑2(3)—on the last day of the first calendar month after the end of the quarter; or (b) if that agent must give a return for the financial year under subclause 60‑2(3)—on 31 August in the next financial year
2	For rubus exported other than through an exporting agent, when is the charge due and payable?	(a) if the charge payer must give a return for the quarter under subclause (3)—on the last day of the first calendar month after the end of the quarter; or (b) if the charge payer must give a return for the financial year under subclause (3)—on 31 August in the next financial year
3	To whom is the charge payable?	The Commonwealth

Note 1: For item 1, the exporting agent is liable to pay an amount, on behalf of the charge payer, equal to the charge: see clause 60‑2.

Note 2: For penalty for late payment, see section 9 of the Act.

Giving quarterly or annual returns

(3) For the purposes of paragraph 59(2)(a) of the Act, for levy or charge imposed on rubus, this table has effect.

Quarterly or annual returns
Item	Matter	Rule
1	Who must give a return for a quarter in a financial year?	The following person: (a) for rubus sold by the levy payer in the quarter to a consumer at a wholesale produce market—the levy payer; (b) for rubus exported in the quarter other than through an exporting agent—the charge payer; unless the person has an exemption from giving returns for quarters in the year
2	Who must give a return for a financial year?	The levy payer or charge payer for rubus who has an exemption from giving returns for quarters in the year
3	When must the return be given?	(a) for a return for a quarter—before the end of the first calendar month after the end of the quarter; or (b) for a return for a financial year—before the end of August in the next financial year
4	To whom must the return be given?	The Secretary
5	What is the form of the return?	The return: (a) must be in the appropriate approved form and include the information required by that form; or (b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return

Note 1: For the process for obtaining an exemption from giving quarterly returns, see clause 60‑4.

Note 2: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.

Making and keeping records

(4) For the purposes of paragraph 59(2)(b) of the Act, for levy or charge imposed on rubus, this table has effect.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The levy payer or charge payer
2	What must the levy payer’s records cover?	The records must: (a) if a collection agent is liable to pay an equivalent amount on behalf of the levy payer—contain details of the transaction involving that agent (including that agent’s contact details); or (b) otherwise—enable the levy payer to substantiate the amount of levy payable and paid by the levy payer on the rubus
3	What must the charge payer’s records cover?	The records must: (a) if an exporting agent is liable to pay an equivalent amount on behalf of the charge payer—contain details of the transaction involving that agent (including that agent’s contact details); or (b) otherwise—enable the charge payer to substantiate the amount of charge payable and paid by the charge payer on the rubus
4	For how long must the levy payer or charge payer keep the records?	Until the end of the period of 5 years beginning on the day after the end of the financial year in which the levy or charge is imposed

Note 1: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

Note 2: A person claiming a levy or charge exemption has record‑keeping obligations, see clause 60‑3.

60‑2 Obligations of collection agents

(1) This clause sets out obligations that are imposed on a person if:

(a) levy is imposed on rubus that is sold by the levy payer in a quarter in a financial year to a business purchaser (whether directly or through a selling agent or buying agent or both) (the sale case); or

(b) charge is imposed on rubus that is exported from Australia in a quarter in a financial year through an exporting agent (the export case).

Payment of equivalent amounts

(2) For the purposes of subsection 10(1) of the Act, this table has effect.

Payment of equivalent amounts
Item	Matter	Rule
1	Who is liable to pay an amount (the equivalent amount), on behalf of the levy payer or charge payer, equal to the amount of the levy or charge due for payment in relation to the rubus?	The following person: (a) the liable collection agent in the sale case; (b) the exporting agent in the export case
2	When is the equivalent amount due and payable?	(a) if the person must give a return for the quarter under subclause (3)—on the last day of the first calendar month after the end of the quarter; or (b) if the person must give a return for the financial year under subclause (3)—on 31 August in the next financial year
3	To whom is the equivalent amount payable?	The Commonwealth

Note 1: The definition of liable collection agent in section 5 of this instrument identifies a single person as the liable collection agent.

Note 2: For penalty for late payment, see section 11 of the Act.

Giving quarterly or annual returns

(3) For the purposes of paragraph 59(2)(a) of the Act, this table has effect.

Quarterly or annual returns
Item	Matter	Rule
1	Who must give a return for the quarter?	The following person: (a) the liable collection agent in the sale case; (b) the exporting agent in the export case; unless the person has an exemption from giving returns for quarters in the financial year
2	Who must give a return for the financial year?	The following person: (a) the liable collection agent in the sale case; (b) the exporting agent in the export case; if the person has an exemption from giving returns for quarters in the year
3	When must the return be given?	(a) for a return for a quarter—before the end of the first calendar month after the end of the quarter; or (b) for a return for a financial year—before the end of August in the next financial year
4	To whom must the return be given?	The Secretary
5	What is the form of the return?	The return: (a) must be in the appropriate approved form and include the information required by that form; or (b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return

Note 1: For the process for obtaining an exemption from giving quarterly returns, see clause 60‑5.

Note 2: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.

Making and keeping records

(4) For the purposes of paragraph 59(2)(b) of the Act, this table has effect.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The following person: (a) the liable collection agent in the sale case; (b) the exporting agent in the export case
2	What must the records cover?	The records must enable the person to substantiate the equivalent amount payable and paid by the person in relation to the rubus
3	For how long must the person keep the records?	Until the end of the period of 5 years beginning on the day after the end of the financial year in which the rubus is sold or exported

Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

60‑3 Obligations of persons claiming levy or charge exemption

For the purposes of paragraph 59(2)(c) of the Act, this table has effect if:

(a) rubus is harvested in Australia and in a financial year is sold by the person who owns the rubus immediately after it is harvested and the person considers that an exemption from levy applies; or

(b) rubus is harvested in Australia and in a financial year is exported from Australia and the person who exports the rubus considers that an exemption from charge applies.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The person
2	What must the records cover?	The records must contain details that are relevant to working out whether the exemption applies
3	For how long must the person keep the records?	Until the end of the period of 5 years beginning on the day after the end of the financial year

Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

60‑4 Process for obtaining exemption from giving quarterly returns —levy payers or charge payers

(1) A person who:

(a) is a levy payer for levy imposed on rubus that is sold by the levy payer in a financial year to a consumer at a wholesale produce market; or

(b) is a charge payer for charge imposed on rubus that is exported in a financial year other than through an exporting agent;

is not required to give returns for quarters in the year if:

(c) the person applies to the Secretary for an exemption from the requirement to give returns for quarters in the year; and

(d) the person applies before the end of the first quarter in the year in which such levy or charge is imposed; and

(e) the Secretary grants that exemption under section 10.

(2) The person may apply only if the person reasonably believes that the sum of the amount of levy and charge that the person will pay, or will be likely to pay, in relation to rubus and the financial year will be less than $500.

Note: For rules about the form of applications, granting exemptions and revoking exemptions, see section 10.

60‑5 Process for obtaining exemption from giving quarterly returns—collection agents

(1) For the purposes of subclause 60‑2(3), a person is not required to give returns for quarters in the financial year if:

(a) the person applies to the Secretary for an exemption from the requirement to give returns for quarters in the year; and

(b) the person applies before the end of the first quarter in the year in which levy or charge is imposed on rubus where the person is liable to pay an equivalent amount; and

(2) The person may apply only if the person reasonably believes that the total equivalent amount that the person will pay, or will be likely to pay, in relation to rubus and the financial year will be less than $500.

Note: For rules about the form of applications, granting exemptions and revoking exemptions, see section 10.

Division 61—Stone fruit

61‑1 Obligations of levy payers or charge payers

When stone fruit levy due and payable

(1) For the purposes of section 8 of the Act, for:

(a) levy imposed on stone fruit that is sold by the levy payer in a quarter in a financial year (other than by retail sale); or

(b) levy imposed on stone fruit that is processed by or for the levy payer in a quarter in a financial year; or

this table has effect.

Stone fruit levy
Item	Matter	Rule
1	For stone fruit sold to a business purchaser (whether directly or through a selling agent or buying agent or both), when is the levy due and payable?	(a) if the liable collection agent must give a return for the quarter under subclause 61‑2(3)—on the last day of the first calendar month after the end of the quarter; or (b) if the liable collection agent must give a return for the financial year under subclause 61‑2(3)—on 31 August in the next financial year
2	For stone fruit processed for the levy payer, when is the levy due and payable?	(a) if the person who carried out the processing must give a return for the quarter under subclause 61‑2(3)—on the last day of the first calendar month after the end of the quarter; or (b) if the person who carried out the processing must give a return for the financial year under subclause 61‑2(3)—on 31 August in the next financial year
3	For stone fruit sold by retail sale, when is the levy due and payable?	On 31 August in the next financial year
4	For stone fruit processed by the levy payer, when is the levy due and payable?	(a) if the levy payer must give a return for the quarter under subclause (3)—on the last day of the first calendar month after the end of the quarter; or (b) if the levy payer must give a return for the financial year under subclause (3)—on 31 August in the next financial year
5	To whom is the levy payable?	The Commonwealth

Note 1: For items 1 and 2, a collection agent is liable to pay an amount, on behalf of the levy payer, equal to the levy: see clause 61‑2.

Note 2: For penalty for late payment, see section 9 of the Act.

When stone fruit export charge due and payable

(2) For the purposes of section 8 of the Act, for charge imposed on stone fruit that is exported from Australia in a quarter in a financial year, this table has effect.

Stone fruit export charge
Item	Matter	Rule
1	For stone fruit exported through an exporting agent, when is the charge due and payable?	(a) if that agent must give a return for the quarter under subclause 61‑2(3)—on the last day of the first calendar month after the end of the quarter; or (b) if that agent must give a return for the financial year under subclause 61‑2(3)—on 31 August in the next financial year
2	For stone fruit exported other than through an exporting agent, when is the charge due and payable?	(a) if the charge payer must give a return for the quarter under subclause (3)—on the last day of the first calendar month after the end of the quarter; or (b) if the charge payer must give a return for the financial year under subclause (3)—on 31 August in the next financial year
3	To whom is the charge payable?	The Commonwealth

Note 1: For item 1, the exporting agent is liable to pay an amount, on behalf of the charge payer, equal to the charge: see clause 61‑2.

Note 2: For penalty for late payment, see section 9 of the Act.

Giving quarterly or annual returns

(3) For the purposes of paragraph 59(2)(a) of the Act, for levy or charge imposed on stone fruit, this table has effect.

Quarterly or annual returns
Item	Matter	Rule
1	Who must give a return for a quarter in a financial year?	The following person: (a) for stone fruit processed in the quarter by the levy payer—the levy payer; (b) for stone fruit exported in the quarter other than through an exporting agent—the charge payer; unless the person has an exemption from giving returns for quarters in the year
2	Who must give a return for a financial year?	The following person: (a) for stone fruit sold by the levy payer by retail sale in the year—the levy payer; (b) the levy payer or charge payer for stone fruit who has an exemption from giving returns for quarters in the year
3	When must the return be given?	(a) for a return for a quarter—before the end of the first calendar month after the end of the quarter; or (b) for a return for a financial year—before the end of August in the next financial year
4	To whom must the return be given?	The Secretary
5	What is the form of the return?	The return: (a) must be in the appropriate approved form and include the information required by that form; or (b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return

Note 1: For the process for obtaining an exemption from giving quarterly returns, see clause 61‑4.

Note 2: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.

Making and keeping records

(4) For the purposes of paragraph 59(2)(b) of the Act, for levy or charge imposed on stone fruit, this table has effect.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The levy payer or charge payer
2	What must the levy payer’s records cover?	The records must: (a) if a collection agent is liable to pay an equivalent amount on behalf of the levy payer—contain details of the transaction involving that agent (including that agent’s contact details); or (b) otherwise—enable the levy payer to substantiate the amount of levy payable and paid by the levy payer on the stone fruit
3	What must the charge payer’s records cover?	The records must: (a) if an exporting agent is liable to pay an equivalent amount on behalf of the charge payer—contain details of the transaction involving that agent (including that agent’s contact details); or (b) otherwise—enable the charge payer to substantiate the amount of charge payable and paid by the charge payer on the stone fruit
4	For how long must the levy payer or charge payer keep the records?	Until the end of the period of 5 years beginning on the day after the end of the financial year in which the levy or charge is imposed

Note 1: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

Note 2: A person claiming a levy or charge exemption has record‑keeping obligations, see clause 61‑3.

61‑2 Obligations of collection agents

(1) This clause sets out obligations that are imposed on a person if:

(a) levy is imposed on stone fruit that is sold by the levy payer in a quarter in a financial year to a business purchaser (whether directly or through a selling agent or buying agent or both) (the sale case); or

(b) levy is imposed on stone fruit that is processed for the levy payer in a quarter in a financial year (the processing case); or

(c) charge is imposed on stone fruit that is exported from Australia in a quarter in a financial year through an exporting agent (the export case).

Payment of equivalent amounts

(2) For the purposes of subsection 10(1) of the Act, this table has effect.

Payment of equivalent amounts
Item	Matter	Rule
1	Who is liable to pay an amount (the equivalent amount), on behalf of the levy payer or charge payer, equal to the amount of the levy or charge due for payment in relation to the stone fruit?	The following person: (a) the liable collection agent in the sale case; (b) the person who carried out the processing in the processing case; (c) the exporting agent in the export case
2	When is the equivalent amount due and payable?	(a) if the person must give a return for the quarter under subclause (3)—on the last day of the first calendar month after the end of the quarter; or (b) if the person must give a return for the financial year under subclause (3)—on 31 August in the next financial year
3	To whom is the equivalent amount payable?	The Commonwealth

Note 1: The definition of liable collection agent in section 5 of this instrument identifies a single person as the liable collection agent.

Note 2: For penalty for late payment, see section 11 of the Act.

Giving quarterly or annual returns

(3) For the purposes of paragraph 59(2)(a) of the Act, this table has effect.

Quarterly or annual returns
Item	Matter	Rule
1	Who must give a return for the quarter?	The following person: (a) the liable collection agent in the sale case; (b) the person who carried out the processing in the processing case; (c) the exporting agent in the export case; unless the person has an exemption from giving returns for quarters in the financial year
2	Who must give a return for the financial year?	The following person: (a) the liable collection agent in the sale case; (b) the person who carried out the processing in the processing case; (c) the exporting agent in the export case; if the person has an exemption from giving returns for quarters in the year
3	When must the return be given?	(a) for a return for a quarter—before the end of the first calendar month after the end of the quarter; or (b) for a return for a financial year—before the end of August in the next financial year
4	To whom must the return be given?	The Secretary
5	What is the form of the return?	The return: (a) must be in the appropriate approved form and include the information required by that form; or (b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return

Note 1: For the process for obtaining an exemption from giving quarterly returns, see clause 61‑5.

Note 2: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.

Making and keeping records

(4) For the purposes of paragraph 59(2)(b) of the Act, this table has effect.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The following person: (a) the liable collection agent in the sale case; (b) the person who carried out the processing in the processing case; (c) the exporting agent in the export case
2	What must the records cover?	The records must enable the person to substantiate the equivalent amount payable and paid by the person in relation to the stone fruit
3	For how long must the person keep the records?	Until the end of the period of 5 years beginning on the day after the end of the financial year in which the stone fruit is sold, processed or exported

Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

61‑3 Obligations of persons claiming levy or charge exemption

For the purposes of paragraph 59(2)(c) of the Act, this table has effect if:

(a) stone fruit is harvested in Australia and in a financial year is sold by, or processed by or for, the person who owns the stone fruit immediately after it is harvested and the person considers that an exemption from levy applies; or

(b) stone fruit is harvested in Australia and in a financial year is exported from Australia and the person who exports the stone fruit considers that an exemption from charge applies.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The person
2	What must the records cover?	The records must contain details that are relevant to working out whether the exemption applies
3	For how long must the person keep the records?	Until the end of the period of 5 years beginning on the day after the end of the financial year

Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

61‑4 Process for obtaining exemption from giving quarterly returns—levy payers or charge payers

(1) A person who:

(a) is a levy payer for levy imposed on stone fruit that is processed by the levy payer in a financial year; or

(b) is a charge payer for charge imposed on stone fruit that is exported in a financial year other than through an exporting agent;

is not required to give returns for quarters in the year if:

(c) the person applies to the Secretary for an exemption from the requirement to give returns for quarters in the year; and

(d) the person applies before the end of the first quarter in the year in which such levy or charge is imposed; and

(e) the Secretary grants that exemption under section 10.

(2) The person may apply only if the person reasonably believes that the sum of the amount of levy and charge that the person will pay, or will be likely to pay, in relation to stone fruit and the financial year will be less than $500.

Note: For rules about the form of applications, granting exemptions and revoking exemptions, see section 10.

61‑5 Process for obtaining exemption from giving quarterly returns—collection agents

(1) For the purposes of subclause 61‑2(3), a person is not required to give returns for quarters in the financial year if:

(a) the person applies to the Secretary for an exemption from the requirement to give returns for quarters in the year; and

(b) the person applies before the end of the first quarter in the year in which levy or charge is imposed on stone fruit where the person is liable to pay an equivalent amount; and

(2) The person may apply only if the person reasonably believes that the total equivalent amount that the person will pay, or will be likely to pay, in relation to stone fruit and the financial year will be less than $500.

Note: For rules about the form of applications, granting exemptions and revoking exemptions, see section 10.

Division 62—Strawberries

62‑1 Obligations of levy payers

When strawberry runner levy due and payable

(1) For the purposes of section 8 of the Act, for levy imposed on strawberry runners that are purchased by the levy payer in a quarter in a financial year, this table has effect.

Strawberry runner levy
Item	Matter	Rule
1	For strawberry runners purchased from a person who carries on operations in Australia, when is the levy due and payable?	On the last day of the first calendar month after the end of the quarter
2	For strawberry runners purchased from a person who carries on operations outside Australia but does not carry on any operations in Australia, when is the levy due and payable?	On the last day of the first calendar month after the end of the quarter
3	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 62‑2.

Note 2: For when strawberry runners are purchased, see clause 62‑3.

Note 3: For penalty for late payment, see section 9 of the Act.

Giving quarterly returns

(2) For the purposes of paragraph 59(2)(a) of the Act, for levy imposed on strawberry runners, this table has effect.

Quarterly returns
Item	Matter	Rule
1	Who must give a return for a quarter in a financial year?	For strawberry runners purchased by the levy payer in the quarter from a person who carries on operations outside Australia but does not carry on any operations in Australia—the levy payer
2	When must the return be given?	Before the end of the first calendar month after the end of the quarter
3	To whom must the return be given?	The Secretary
4	What is the form of the return?	The return: (a) must be in the appropriate approved form and include the information required by that form; or (b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return

Note 1: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.

Note 2: For when strawberry runners are purchased, see clause 62‑3.

Making and keeping records

(3) For the purposes of paragraph 59(2)(b) of the Act, for levy imposed on strawberry runners, this table has effect.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The levy payer
2	What must the records cover?	The records must: (a) if a collection agent is liable to pay an equivalent amount on behalf of the levy payer—contain details of the transaction involving that agent (including that agent’s contact details); or (b) otherwise—enable the levy payer to substantiate the amount of levy payable and paid by the levy payer on the strawberry runners
3	For how long must the levy payer keep the records?	Until the end of the period of 5 years beginning on the day after the end of the financial year in which the levy is imposed

Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

62‑2 Obligations of collection agents

(1) This clause sets out obligations that are imposed on a person (the seller) if levy is imposed on strawberry runners that are purchased by the levy payer in a quarter in a financial year from the seller and the seller carries on operations in Australia.

Note: For when strawberry runners are purchased, see clause 62‑3.

Payment of equivalent amounts

(2) For the purposes of subsection 10(1) of the Act, this table has effect.

Payment of equivalent amounts
Item	Matter	Rule
1	Who is liable to pay an amount (the equivalent amount), on behalf of the levy payer, equal to the amount of the levy due for payment in relation to the strawberry runners?	The seller
2	When is the equivalent amount due and payable?	On the last day of the first calendar month after the end of the quarter
3	To whom is the equivalent amount payable?	The Commonwealth

Note: For penalty for late payment, see section 11 of the Act.

Giving quarterly returns

(3) For the purposes of paragraph 59(2)(a) of the Act, this table has effect.

Quarterly returns
Item	Matter	Rule
1	Who must give a return for the quarter?	The seller
2	When must the return be given?	Before the end of the first calendar month after the end of the quarter
3	To whom must the return be given?	The Secretary
4	What is the form of the return?	The return: (a) must be in the appropriate approved form and include the information required by that form; or (b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return

Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.

Making and keeping records

(4) For the purposes of paragraph 59(2)(b) of the Act, this table has effect.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The seller
2	What must the records cover?	The records must enable the seller to substantiate the equivalent amount payable and paid by the person in relation to the strawberry runners
3	For how long must the seller keep the records?	Until the end of the period of 5 years beginning on the day after the end of the financial year in which the strawberry runners are purchased

Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

62‑3 When are strawberry runners purchased?

For the purpose of this Division, strawberry runners are taken to be purchased when the purchase price is paid in full.

Division 63—Sweet potatoes

63‑1 Obligations of levy payers or charge payers

When sweet potato levy due and payable

(1) For the purposes of section 8 of the Act, for:

(a) levy imposed on sweet potatoes that are sold by the levy payer in a quarter in a financial year (other than by retail sale); or

(b) levy imposed on sweet potatoes that are processed by or for the levy payer in a quarter in a financial year; or

this table has effect.

Sweet potato levy
Item	Matter	Rule
1	For sweet potatoes sold to a business purchaser (whether directly or through a selling agent or buying agent or both), when is the levy due and payable?	(a) if the liable collection agent must give a return for the quarter under subclause 63‑2(3)—on the last day of the first calendar month after the end of the quarter; or (b) if the liable collection agent must give a return for the financial year under subclause 63‑2(3)—on 31 August in the next financial year
2	For sweet potatoes processed for the levy payer, when is the levy due and payable?	(a) if the person who carried out the processing must give a return for the quarter under subclause 63‑2(3)—on the last day of the first calendar month after the end of the quarter; or (b) if the person who carried out the processing must give a return for the financial year under subclause 63‑2(3)—on 31 August in the next financial year
3	For sweet potatoes sold by retail sale, when is the levy due and payable?	On 31 August in the next financial year
4	For sweet potatoes processed by the levy payer, when is the levy due and payable?	(a) if the levy payer must give a return for the quarter under subclause (3)—on the last day of the first calendar month after the end of the quarter; or (b) if the levy payer must give a return for the financial year under subclause (3)—on 31 August in the next financial year
5	To whom is the levy payable?	The Commonwealth

Note 1: For items 1 and 2, a collection agent is liable to pay an amount, on behalf of the levy payer, equal to the levy: see clause 63‑2.

Note 2: For penalty for late payment, see section 9 of the Act.

When sweet potato export charge due and payable

(2) For the purposes of section 8 of the Act, for charge imposed on sweet potatoes that are exported from Australia in a quarter in a financial year, this table has effect.

Sweet potato export charge
Item	Matter	Rule
1	For sweet potatoes exported through an exporting agent, when is the charge due and payable?	(a) if that agent must give a return for the quarter under subclause 63‑2(3)—on the last day of the first calendar month after the end of the quarter; or (b) if that agent must give a return for the financial year under subclause 63‑2(3)—on 31 August in the next financial year
2	For sweet potatoes exported other than through an exporting agent, when is the charge due and payable?	(a) if the charge payer must give a return for the quarter under subclause (3)—on the last day of the first calendar month after the end of the quarter; or (b) if the charge payer must give a return for the financial year under subclause (3)—on 31 August in the next financial year
3	To whom is the charge payable?	The Commonwealth

Note 1: For item 1, the exporting agent is liable to pay an amount, on behalf of the charge payer, equal to the charge: see clause 63‑2.

Note 2: For penalty for late payment, see section 9 of the Act.

Giving quarterly or annual returns

(3) For the purposes of paragraph 59(2)(a) of the Act, for levy or charge imposed on sweet potatoes, this table has effect.

Quarterly or annual returns
Item	Matter	Rule
1	Who must give a return for a quarter in a financial year?	The following person: (a) for sweet potatoes processed in the quarter by the levy payer—the levy payer; (b) for sweet potatoes exported in the quarter other than through an exporting agent—the charge payer; unless the person has an exemption from giving returns for quarters in the year
2	Who must give a return for a financial year?	The following person: (a) for sweet potatoes sold by the levy payer by retail sale in the year—the levy payer; (b) the levy payer or charge payer for sweet potatoes who has an exemption from giving returns for quarters in the year
3	When must the return be given?	(a) for a return for a quarter—before the end of the first calendar month after the end of the quarter; or (b) for a return for a financial year—before the end of August in the next financial year
4	To whom must the return be given?	The Secretary
5	What is the form of the return?	The return: (a) must be in the appropriate approved form and include the information required by that form; or (b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return

Note 1: For the process for obtaining an exemption from giving quarterly returns, see clause 63‑4.

Note 2: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.

Making and keeping records

(4) For the purposes of paragraph 59(2)(b) of the Act, for levy or charge imposed on sweet potatoes, this table has effect.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The levy payer or charge payer
2	What must the levy payer’s records cover?	The records must: (a) if a collection agent is liable to pay an equivalent amount on behalf of the levy payer—contain details of the transaction involving that agent (including that agent’s contact details); or (b) otherwise—enable the levy payer to substantiate the amount of levy payable and paid by the levy payer on the sweet potatoes
3	What must the charge payer’s records cover?	The records must: (a) if an exporting agent is liable to pay an equivalent amount on behalf of the charge payer—contain details of the transaction involving that agent (including that agent’s contact details); or (b) otherwise—enable the charge payer to substantiate the amount of charge payable and paid by the charge payer on the sweet potatoes
4	For how long must the levy payer or charge payer keep the records?	Until the end of the period of 5 years beginning on the day after the end of the financial year in which the levy or charge is imposed

Note 1: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

Note 2: A person claiming a levy or charge exemption has record‑keeping obligations, see clause 63‑3.

63‑2 Obligations of collection agents

(1) This clause sets out obligations that are imposed on a person if:

(a) levy is imposed on sweet potatoes that are sold by the levy payer in a quarter in a financial year to a business purchaser (whether directly or through a selling agent or buying agent or both) (the sale case); or

(b) levy is imposed on sweet potatoes that are processed for the levy payer in a quarter in a financial year (the processing case); or

(c) charge is imposed on sweet potatoes that are exported from Australia in a quarter in a financial year through an exporting agent (the export case).

Payment of equivalent amounts

(2) For the purposes of subsection 10(1) of the Act, this table has effect.

Payment of equivalent amounts
Item	Matter	Rule
1	Who is liable to pay an amount (the equivalent amount), on behalf of the levy payer or charge payer, equal to the amount of the levy or charge due for payment in relation to the sweet potatoes?	The following person: (a) the liable collection agent in the sale case; (b) the person who carried out the processing in the processing case; (c) the exporting agent in the export case
2	When is the equivalent amount due and payable?	(a) if the person must give a return for the quarter under subclause (3)—on the last day of the first calendar month after the end of the quarter; or (b) if the person must give a return for the financial year under subclause (3)—on 31 August in the next financial year
3	To whom is the equivalent amount payable?	The Commonwealth

Note 1: The definition of liable collection agent in section 5 of this instrument identifies a single person as the liable collection agent.

Note 2: For penalty for late payment, see section 11 of the Act.

Giving quarterly or annual returns

(3) For the purposes of paragraph 59(2)(a) of the Act, this table has effect.

Quarterly or annual returns
Item	Matter	Rule
1	Who must give a return for the quarter?	The following person: (a) the liable collection agent in the sale case; (b) the person who carried out the processing in the processing case; (c) the exporting agent in the export case; unless the person has an exemption from giving returns for quarters in the financial year
2	Who must give a return for the financial year?	The following person: (a) the liable collection agent in the sale case; (b) the person who carried out the processing in the processing case; (c) the exporting agent in the export case; if the person has an exemption from giving returns for quarters in the year
3	When must the return be given?	(a) for a return for a quarter—before the end of the first calendar month after the end of the quarter; or (b) for a return for a financial year—before the end of August in the next financial year
4	To whom must the return be given?	The Secretary
5	What is the form of the return?	The return: (a) must be in the appropriate approved form and include the information required by that form; or (b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return

Note 1: For the process for obtaining an exemption from giving quarterly returns, see clause 63‑5.

Note 2: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.

Making and keeping records

(4) For the purposes of paragraph 59(2)(b) of the Act, this table has effect.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The following person: (a) the liable collection agent in the sale case; (b) the person who carried out the processing in the processing case; (c) the exporting agent in the export case
2	What must the records cover?	The records must enable the person to substantiate the equivalent amount payable and paid by the person in relation to the sweet potatoes
3	For how long must the person keep the records?	Until the end of the period of 5 years beginning on the day after the end of the financial year in which the sweet potatoes are sold, processed or exported

Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

63‑3 Obligations of persons claiming levy or charge exemption

For the purposes of paragraph 59(2)(c) of the Act, this table has effect if:

(a) sweet potatoes are harvested in Australia and in a financial year are sold by, or processed by or for, the person who owns the sweet potatoes immediately after they are harvested and the person considers that an exemption from levy applies; or

(b) sweet potatoes are harvested in Australia and in a financial year are exported from Australia and the person who exports the sweet potatoes considers that an exemption from charge applies.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The person
2	What must the records cover?	The records must contain details that are relevant to working out whether the exemption applies
3	For how long must the person keep the records?	Until the end of the period of 5 years beginning on the day after the end of the financial year

Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

63‑4 Process for obtaining exemption from giving quarterly returns—levy payers or charge payers

(1) A person who:

(a) is a levy payer for levy imposed on sweet potatoes that are processed by the levy payer in a financial year; or

(b) is a charge payer for charge imposed on sweet potatoes that are exported in a financial year other than through an exporting agent;

is not required to give returns for quarters in the year if:

(c) the person applies to the Secretary for an exemption from the requirement to give returns for quarters in the year; and

(d) the person applies before the end of the first quarter in the year in which such levy or charge is imposed; and

(e) the Secretary grants that exemption under section 10.

(2) The person may apply only if the person reasonably believes that the sum of the amount of levy and charge that the person will pay, or will be likely to pay, in relation to sweet potatoes and the financial year will be less than $500.

Note: For rules about the form of applications, granting exemptions and revoking exemptions, see section 10.

63‑5 Process for obtaining exemption from giving quarterly returns—collection agents

(1) For the purposes of subclause 63‑2(3), a person is not required to give returns for quarters in the financial year if:

(a) the person applies to the Secretary for an exemption from the requirement to give returns for quarters in the year; and

(b) the person applies before the end of the first quarter in the year in which levy or charge is imposed on sweet potatoes where the person is liable to pay an equivalent amount; and

(2) The person may apply only if the person reasonably believes that the total equivalent amount that the person will pay, or will be likely to pay, in relation to sweet potatoes and the financial year will be less than $500.

Note: For rules about the form of applications, granting exemptions and revoking exemptions, see section 10.

Division 64—Vegetables

64‑1 Obligations of levy payers or charge payers

When vegetable levy due and payable

(1) For the purposes of section 8 of the Act, for:

(a) levy imposed on vegetables that are sold by the levy payer in a quarter in a financial year (other than by retail sale); or

(b) levy imposed on vegetables that are processed by or for the levy payer in a quarter in a financial year; or

this table has effect.

Vegetable levy
Item	Matter	Rule
1	For vegetables sold to a business purchaser (whether directly or through a selling agent or buying agent or both), when is the levy due and payable?	(a) if the liable collection agent must give a return for the quarter under subclause 64‑2(3)—on the last day of the first calendar month after the end of the quarter; or (b) if the liable collection agent must give a return for the financial year under subclause 64‑2(3)—on 31 August in the next financial year
2	For vegetables processed for the levy payer, when is the levy due and payable?	(a) if the person who carried out the processing must give a return for the quarter under subclause 64‑2(3)—on the last day of the first calendar month after the end of the quarter; or (b) if the person who carried out the processing must give a return for the financial year under subclause 64‑2(3)—on 31 August in the next financial year
3	For vegetables sold by retail sale, when is the levy due and payable?	On 31 August in the next financial year
4	For vegetables processed by the levy payer, when is the levy due and payable?	(a) if the levy payer must give a return for the quarter under subclause (3)—on the last day of the first calendar month after the end of the quarter; or (b) if the levy payer must give a return for the financial year under subclause (3)—on 31 August in the next financial year
5	To whom is the levy payable?	The Commonwealth

Note 1: For items 1 and 2, a collection agent is liable to pay an amount, on behalf of the levy payer, equal to the levy: see clause 64‑2.

Note 2: For penalty for late payment, see section 9 of the Act.

When vegetable export charge due and payable

(2) For the purposes of section 8 of the Act, for charge imposed on vegetables that are exported from Australia in a quarter in a financial year, this table has effect.

Vegetable export charge
Item	Matter	Rule
1	For vegetables exported through an exporting agent, when is the charge due and payable?	(a) if that agent must give a return for the quarter under subclause 64‑2(3)—on the last day of the first calendar month after the end of the quarter; or (b) if that agent must give a return for the financial year under subclause 64‑2(3)—on 31 August in the next financial year
2	For vegetables exported other than through an exporting agent, when is the charge due and payable?	(a) if the charge payer must give a return for the quarter under subclause (3)—on the last day of the first calendar month after the end of the quarter; or (b) if the charge payer must give a return for the financial year under subclause (3)—on 31 August in the next financial year
3	To whom is the charge payable?	The Commonwealth

Note 1: For item 1, the exporting agent is liable to pay an amount, on behalf of the charge payer, equal to the charge: see clause 64‑2.

Note 2: For penalty for late payment, see section 9 of the Act.

Giving quarterly or annual returns

(3) For the purposes of paragraph 59(2)(a) of the Act, for levy or charge imposed on vegetables, this table has effect.

Quarterly or annual returns
Item	Matter	Rule
1	Who must give a return for a quarter in a financial year?	The following person: (a) for vegetables processed in the quarter by the levy payer—the levy payer; (b) for vegetables exported in the quarter other than through an exporting agent—the charge payer; unless the person has an exemption from giving returns for quarters in the year
2	Who must give a return for a financial year?	The following person: (a) for vegetables sold by the levy payer by retail sale in the year—the levy payer; (b) the levy payer or charge payer for vegetables who has an exemption from giving returns for quarters in the year
3	When must the return be given?	(a) for a return for a quarter—before the end of the first calendar month after the end of the quarter; or (b) for a return for a financial year—before the end of August in the next financial year
4	To whom must the return be given?	The Secretary
5	What is the form of the return?	The return: (a) must be in the appropriate approved form and include the information required by that form; or (b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return

Note 1: For the process for obtaining an exemption from giving quarterly returns, see clause 64‑4.

Note 2: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.

Making and keeping records

(4) For the purposes of paragraph 59(2)(b) of the Act, for levy or charge imposed on vegetables, this table has effect.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The levy payer or charge payer
2	What must the levy payer’s records cover?	The records must: (a) if a collection agent is liable to pay an equivalent amount on behalf of the levy payer—contain details of the transaction involving that agent (including that agent’s contact details); or (b) otherwise—enable the levy payer to substantiate the amount of levy payable and paid by the levy payer on the vegetables
3	What must the charge payer’s records cover?	The records must: (a) if an exporting agent is liable to pay an equivalent amount on behalf of the charge payer—contain details of the transaction involving that agent (including that agent’s contact details); or (b) otherwise—enable the charge payer to substantiate the amount of charge payable and paid by the charge payer on the vegetables
4	For how long must the levy payer or charge payer keep the records?	Until the end of the period of 5 years beginning on the day after the end of the financial year in which the levy or charge is imposed

Note 1: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

Note 2: A person claiming a levy or charge exemption has record‑keeping obligations, see clause 64‑3.

64‑2 Obligations of collection agents

(1) This clause sets out obligations that are imposed on a person if:

(a) levy is imposed on vegetables that are sold by the levy payer in a quarter in a financial year to a business purchaser (whether directly or through a selling agent or buying agent or both) (the sale case); or

(b) levy is imposed on vegetables that are processed for the levy payer in a quarter in a financial year (the processing case); or

(c) charge is imposed on vegetables that are exported from Australia in a quarter in a financial year through an exporting agent (the export case).

Payment of equivalent amounts

(2) For the purposes of subsection 10(1) of the Act, this table has effect.

Payment of equivalent amounts
Item	Matter	Rule
1	Who is liable to pay an amount (the equivalent amount), on behalf of the levy payer or charge payer, equal to the amount of the levy or charge due for payment in relation to the vegetables?	The following person: (a) the liable collection agent in the sale case; (b) the person who carried out the processing in the processing case; (c) the exporting agent in the export case
2	When is the equivalent amount due and payable?	(a) if the person must give a return for the quarter under subclause (3)—on the last day of the first calendar month after the end of the quarter; or (b) if the person must give a return for the financial year under subclause (3)—on 31 August in the next financial year
3	To whom is the equivalent amount payable?	The Commonwealth

Note 1: The definition of liable collection agent in section 5 of this instrument identifies a single person as the liable collection agent.

Note 2: For penalty for late payment, see section 11 of the Act.

Giving quarterly or annual returns

(3) For the purposes of paragraph 59(2)(a) of the Act, this table has effect.

Quarterly or annual returns
Item	Matter	Rule
1	Who must give a return for the quarter?	The following person: (a) the liable collection agent in the sale case; (b) the person who carried out the processing in the processing case; (c) the exporting agent in the export case; unless the person has an exemption from giving returns for quarters in the financial year
2	Who must give a return for the financial year?	The following person: (a) the liable collection agent in the sale case; (b) the person who carried out the processing in the processing case; (c) the exporting agent in the export case; if the person has an exemption from giving returns for quarters in the year
3	When must the return be given?	(a) for a return for a quarter—before the end of the first calendar month after the end of the quarter; or (b) for a return for a financial year—before the end of August in the next financial year
4	To whom must the return be given?	The Secretary
5	What is the form of the return?	The return: (a) must be in the appropriate approved form and include the information required by that form; or (b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return

Note 1: For the process for obtaining an exemption from giving quarterly returns, see clause 64‑5.

Note 2: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.

Making and keeping records

(4) For the purposes of paragraph 59(2)(b) of the Act, this table has effect.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The following person: (a) the liable collection agent in the sale case; (b) the person who carried out the processing in the processing case; (c) the exporting agent in the export case
2	What must the records cover?	The records must enable the person to substantiate the equivalent amount payable and paid by the person in relation to the vegetables
3	For how long must the person keep the records?	Until the end of the period of 5 years beginning on the day after the end of the financial year in which the vegetables are sold, processed or exported

Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

64‑3 Obligations of persons claiming levy or charge exemption

For the purposes of paragraph 59(2)(c) of the Act, this table has effect if:

(a) vegetables are harvested in Australia and in a financial year are sold by, or processed by or for, the person who owns the vegetables immediately after they are harvested and the person considers that an exemption from levy applies; or

(b) vegetables are harvested in Australia and in a financial year are exported from Australia and the person who exports the vegetables considers that an exemption from charge applies.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The person
2	What must the records cover?	The records must contain details that are relevant to working out whether the exemption applies
3	For how long must the person keep the records?	Until the end of the period of 5 years beginning on the day after the end of the financial year

Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

64‑4 Process for obtaining exemption from giving quarterly returns—levy payers or charge payers

(1) A person who:

(a) is a levy payer for levy imposed on vegetables that are processed by the levy payer in a financial year; or

(b) is a charge payer for charge imposed on vegetables that are exported in a financial year other than through an exporting agent;

is not required to give returns for quarters in the year if:

(c) the person applies to the Secretary for an exemption from the requirement to give returns for quarters in the year; and

(d) the person applies before the end of the first quarter in the year in which such levy or charge is imposed; and

(e) the Secretary grants that exemption under section 10.

(2) The person may apply only if the person reasonably believes that the sum of the amount of levy and charge that the person will pay, or will be likely to pay, in relation to vegetables and the financial year will be less than $500.

Note: For rules about the form of applications, granting exemptions and revoking exemptions, see section 10.

64‑5 Process for obtaining exemption from giving quarterly returns—collection agents

(1) For the purposes of subclause 64‑2(3), a person is not required to give returns for quarters in the financial year if:

(a) the person applies to the Secretary for an exemption from the requirement to give returns for quarters in the year; and

(b) the person applies before the end of the first quarter in the year in which levy or charge is imposed on vegetables where the person is liable to pay an equivalent amount; and

(2) The person may apply only if the person reasonably believes that the total equivalent amount that the person will pay, or will be likely to pay, in relation to vegetables and the financial year will be less than $500.

Note: For rules about the form of applications, granting exemptions and revoking exemptions, see section 10.

Part 2‑4—Viticulture

Division 65—Introduction

65‑1 Simplified outline of this Part

The 4 viticulture levies and 3 viticulture charges are to be collected.

Table grapes levy and table grapes export charge

The table grapes levy and table grapes export charge are generally payable, and returns are generally due, after the end of each quarter in a financial year. For table grapes sold by retail sale in a financial year, the levy is payable on 31 August in the next financial year.

There are collection agent obligations on selling agents, buying agents, business purchasers or exporting agents.

There are record‑keeping obligations.

Dried grapes levy and dried grapes export charge

The dried grapes levy and dried grapes export charge are generally payable, and returns are generally due, after the end of each calendar month in a calendar year. However, in certain circumstances charge payers may be able to give an annual return and pay the charge after the end of the calendar year. For dried grapes sold by retail sale or used in the production of other goods, the levy is payable on the last day of February in the next calendar year.

There are collection agent obligations on proprietors of packing houses, selling agents, buying agents, business purchasers or exporting agents.

There are record‑keeping obligations.

Grapes research levy

The grapes research levy is payable, and returns are due, after the end of each financial year.

There are collection agent obligations on proprietors of processing establishments where the proprietors are not the levy payers.

There are record‑keeping obligations.

Wine grapes levy

The wine grapes levy is payable, and returns are due, after the end of each financial year. If the total quantity, in tonnes, of fresh grapes, the fresh grape equivalent of dried grapes and the fresh grape equivalent of grape juice used at a winery in a financial year is more than 100 tonnes, 50% of the levy is due on the next 30 September and 50% of the levy is due on the next 31 March.

There are collection agent obligations on proprietors of wineries where the proprietors are not the levy payers.

There are record‑keeping obligations.

Wine export charge

The wine export charge is generally payable after the end of each quarter in a financial year. However, the Secretary may grant a charge payer an approval to pay the charge on an annual basis for that year.

There are no collection agents.

There are record‑keeping obligations.

Division 66—Table grapes levy and table grapes export charge

66‑1 Obligations of levy payers or charge payers

When table grapes levy due and payable

(1) For the purposes of section 8 of the Act, for:

(a) levy imposed by clause 66‑1 of Schedule 2 to the Primary Industries (Excise) Levies Regulations 2024 on table grapes that are sold by the levy payer in a quarter in a financial year (other than by retail sale); or

(b) levy imposed by clause 66‑1 of Schedule 2 to the Primary Industries (Excise) Levies Regulations 2024 on table grapes that are sold by the levy payer by retail sale in a financial year;

this table has effect.

Table grapes levy
Item	Matter	Rule
1	For table grapes sold to a business purchaser (whether directly or through a selling agent or buying agent or both), when is the levy due and payable?	On the last day of the first calendar month after the end of the quarter
2	For table grapes sold by retail sale, when is the levy due and payable?	On 31 August in the next financial year
3	For table grapes sold to a consumer at a wholesale produce market, when is the levy due and payable?	On the last day of the first calendar month after the end of the quarter
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 66‑2 of this Schedule.

Note 2: For penalty for late payment, see section 9 of the Act.

When table grapes export charge due and payable

(2) For the purposes of section 8 of the Act, for charge imposed by clause 66‑1 of Schedule 2 to the Primary Industries (Customs) Charges Regulations 2024 on table grapes that are exported from Australia in a quarter in a financial year, this table has effect.

Table grapes export charge
Item	Matter	Rule
1	For table grapes exported through an exporting agent, when is the charge due and payable?	On the last day of the first calendar month after the end of the quarter
2	For table grapes exported other than through an exporting agent, when is the charge due and payable?	On the last day of the first calendar month after the end of the quarter
3	To whom is the charge payable?	The Commonwealth

Note 1: For item 1, the exporting agent is liable to pay an amount, on behalf of the charge payer, equal to the charge: see clause 66‑2 of this Schedule.

Note 2: For penalty for late payment, see section 9 of the Act.

Giving quarterly or annual returns

(3) For the purposes of paragraph 59(2)(a) of the Act, for levy imposed by clause 66‑1 of Schedule 2 to the Primary Industries (Excise) Levies Regulations 2024 on table grapes, or charge imposed by clause 66‑1 of Schedule 2 to the Primary Industries (Customs) Charges Regulations 2024 on table grapes, this table has effect.

Quarterly or annual returns
Item	Matter	Rule
1	Who must give a return for a quarter in a financial year?	The following person: (a) for table grapes sold by the levy payer in the quarter to a consumer at a wholesale produce market—the levy payer; (b) for table grapes exported in the quarter other than through an exporting agent—the charge payer
2	Who must give a return for a financial year?	For table grapes sold by the levy payer by retail sale in the year—the levy payer
3	When must the return be given?	(a) for a return for a quarter—before the end of the first calendar month after the end of the quarter; or (b) for a return for a financial year—before the end of August in the next financial year
4	To whom must the return be given?	The Secretary
5	What is the form of the return?	The return: (a) must be in the appropriate approved form and include the information required by that form; or (b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return

Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.

Making and keeping records

(4) For the purposes of paragraph 59(2)(b) of the Act, for levy imposed by clause 66‑1 of Schedule 2 to the Primary Industries (Excise) Levies Regulations 2024 on table grapes, or charge imposed by clause 66‑1 of Schedule 2 to the Primary Industries (Customs) Charges Regulations 2024 on table grapes, this table has effect.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The levy payer or charge payer
2	What must the levy payer’s records cover?	The records must: (a) if a collection agent is liable to pay an equivalent amount on behalf of the levy payer—contain details of the transaction involving that agent (including that agent’s contact details); or (b) otherwise—enable the levy payer to substantiate the amount of levy payable and paid by the levy payer on the table grapes
3	What must the charge payer’s records cover?	The records must: (a) if an exporting agent is liable to pay an equivalent amount on behalf of the charge payer—contain details of the transaction involving that agent (including that agent’s contact details); or (b) otherwise—enable the charge payer to substantiate the amount of charge payable and paid by the charge payer on the table grapes
4	For how long must the levy payer or charge payer keep the records?	Until the end of the period of 5 years beginning on the day after the end of the financial year in which the levy or charge is imposed

Note 1: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

Note 2: A person claiming a levy or charge exemption has record‑keeping obligations, see clause 66‑3 of this Schedule.

66‑2 Obligations of collection agents

(1) This clause sets out obligations that are imposed on a person if:

(a) levy is imposed by clause 66‑1 of Schedule 2 to the Primary Industries (Excise) Levies Regulations 2024 on table grapes that are sold by the levy payer in a quarter in a financial year to a business purchaser (whether directly or through a selling agent or buying agent or both) (the sale case); or

(b) charge is imposed by clause 66‑1 of Schedule 2 to the Primary Industries (Customs) Charges Regulations 2024 on table grapes that are exported from Australia in a quarter in a financial year through an exporting agent (the export case).

Payment of equivalent amounts

(2) For the purposes of subsection 10(1) of the Act, this table has effect.

Payment of equivalent amounts
Item	Matter	Rule
1	Who is liable to pay an amount (the equivalent amount), on behalf of the levy payer or charge payer, equal to the amount of the levy or charge due for payment in relation to the table grapes?	The following person: (a) the liable collection agent in the sale case; (b) the exporting agent in the export case
2	When is the equivalent amount due and payable?	On the last day of the first calendar month after the end of the quarter
3	To whom is the equivalent amount payable?	The Commonwealth

Note 1: The definition of liable collection agent in section 5 of this instrument identifies a single person as the liable collection agent.

Note 2: For penalty for late payment, see section 11 of the Act.

Giving quarterly returns

(3) For the purposes of paragraph 59(2)(a) of the Act, this table has effect.

Quarterly returns
Item	Matter	Rule
1	Who must give a return for the quarter?	The following person: (a) the liable collection agent in the sale case; (b) the exporting agent in the export case
2	When must the return be given?	Before the end of the first calendar month after the end of the quarter
3	To whom must the return be given?	The Secretary
4	What is the form of the return?	The return: (a) must be in the appropriate approved form and include the information required by that form; or (b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return

Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.

Making and keeping records

(4) For the purposes of paragraph 59(2)(b) of the Act, this table has effect.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The following person: (a) the liable collection agent in the sale case; (b) the exporting agent in the export case
2	What must the records cover?	The records must enable the person to substantiate the equivalent amount payable and paid by the person in relation to the table grapes
3	For how long must the person keep the records?	Until the end of the period of 5 years beginning on the day after the end of the financial year in which the table grapes are sold or exported

Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

66‑3 Obligations of persons claiming levy or charge exemption

For the purposes of paragraph 59(2)(c) of the Act, this table has effect if:

(a) table grapes are harvested in Australia and in a financial year are sold by the person who owns the grapes immediately after they are harvested and the person considers that an exemption from levy applies under clause 66‑2 of Schedule 2 to the Primary Industries (Excise) Levies Regulations 2024; or

(b) table grapes are harvested in Australia and in a financial year are exported from Australia and the person who exports the grapes considers that an exemption from charge applies under clause 66‑2 of Schedule 2 to the Primary Industries (Customs) Charges Regulations 2024.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The person
2	What must the records cover?	The records must contain details that are relevant to working out whether the exemption applies
3	For how long must the person keep the records?	Until the end of the period of 5 years beginning on the day after the end of the financial year

Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

Division 67—Dried grapes levy and dried grapes export charge

67‑1 Obligations of levy payers or charge payers

When dried grapes levy due and payable

(1) For the purposes of section 8 of the Act, for the following:

(a) levy imposed by clause 67‑1 of Schedule 2 to the Primary Industries (Excise) Levies Regulations 2024 on dried grapes that are delivered to a packing house in Australia in a calendar month in a calendar year;

(b) levy imposed by that clause on dried grapes, where the grapes are dried at a packing house in Australia in a calendar month in a calendar year;

(c) levy imposed by that clause on dried grapes that are sold by the levy payer in a calendar month in a calendar year (other than by retail sale);

(d) levy imposed by that clause on dried grapes that are sold by the levy payer by retail sale in a calendar year;

(e) levy imposed by that clause on dried grapes that are used by the levy payer in a calendar year in the production of other goods;

this table has effect.

Dried grapes levy
Item	Matter	Rule
1	For dried grapes that are delivered to a packing house, when is the levy due and payable?	(a) if the proprietor of the packing house must give a return for the calendar month under subclause 67‑2(3)—on the last day of the second calendar month after the calendar month in which the delivery occurred; or (b) if the proprietor of the packing house must give a return for the calendar year under subclause 67‑2(3)—on the last day of February in the next calendar year
2	For dried grapes, where the grapes are dried at a packing house, when is the levy due and payable?	(a) if the proprietor of the packing house must give a return for the calendar month under subclause 67‑2(3)—on the last day of the second calendar month after the calendar month in which the drying occurred; or (b) if the proprietor of the packing house must give a return for the calendar year under subclause 67‑2(3)—on the last day of February in the next calendar year
3	For dried grapes sold to a business purchaser (whether directly or through a selling agent or buying agent or both), when is the levy due and payable?	(a) if the liable collection agent must give a return for the calendar month under subclause 67‑2(3)—on the last day of the second calendar month after the calendar month in which the sale occurred; or (b) if the liable collection agent must give a return for the calendar year under subclause 67‑2(3)—on the last day of February in the next calendar year
4	For dried grapes sold by retail sale, when is the levy due and payable?	On the last day of February in the next calendar year
5	For dried grapes used by the levy payer in the production of other goods, when is the levy due and payable?	On the last day of February in the next calendar year
6	To whom is the levy payable?	The Commonwealth

Note 1: For items 1, 2 and 3, a collection agent is liable to pay an amount, on behalf of the levy payer, equal to the levy: see clause 67‑2 of this Schedule.

Note 2: For penalty for late payment, see section 9 of the Act.

When dried grapes export charge due and payable

(2) For the purposes of section 8 of the Act, for charge imposed by clause 67‑1 of Schedule 2 to the Primary Industries (Customs) Charges Regulations 2024 on dried grapes that are exported from Australia in a calendar month (the exporting month) in a calendar year, this table has effect.

Dried grapes export charge
Item	Matter	Rule
1	For dried grapes exported through an exporting agent, when is the charge due and payable?	(a) if that agent must give a return for the exporting month under subclause 67‑2(3)—on the last day of the second calendar month after the exporting month; or (b) if that agent must give a return for the calendar year under subclause 67‑2(3)—on the last day of February in the next calendar year
2	For dried grapes exported other than through an exporting agent, when is the charge due and payable?	(a) if the charge payer must give a return for the exporting month under subclause (3)—on the last day of the second calendar month after the exporting month; or (b) if the charge payer must give a return for the calendar year under subclause (3)—on the last day of February in the next calendar year
3	To whom is the charge payable?	The Commonwealth

Note 1: For item 1, the exporting agent is liable to pay an amount, on behalf of the charge payer, equal to the charge: see clause 67‑2 of this Schedule.

Note 2: For penalty for late payment, see section 9 of the Act.

Giving monthly or annual returns

(3) For the purposes of paragraph 59(2)(a) of the Act, for levy imposed by clause 67‑1 of Schedule 2 to the Primary Industries (Excise) Levies Regulations 2024 on dried grapes, or charge imposed by clause 67‑1 of Schedule 2 to the Primary Industries (Customs) Charges Regulations 2024 on dried grapes, this table has effect.

Monthly or annual returns
Item	Matter	Rule
1	Who must give a return for a calendar month in a calendar year?	For dried grapes exported in the month (the exporting month) other than through an exporting agent—the charge payer, unless the charge payer has an exemption from giving returns for calendar months in the year
2	Who must give a return for a calendar year?	The following person: (a) for dried grapes sold by the levy payer by retail sale in the year—the levy payer; (b) for dried grapes used by the levy payer in the year in the production of other goods—the levy payer; (c) the charge payer for dried grapes who has an exemption from giving returns for calendar months in the year
3	When must the return be given?	(a) for a return for the exporting month—before the end of the second calendar month after the exporting month; or (b) for a return for a calendar year—before the end of February in the next calendar year
4	To whom must the return be given?	The Secretary
5	What is the form of the return?	The return: (a) must be in the appropriate approved form and include the information required by that form; or (b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return

Note 1: For the process for obtaining an exemption from giving monthly returns, see clause 67‑4 of this Schedule.

Note 2: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.

Making and keeping records

(4) For the purposes of paragraph 59(2)(b) of the Act, for levy imposed by clause 67‑1 of Schedule 2 to the Primary Industries (Excise) Levies Regulations 2024 on dried grapes, or charge imposed by clause 67‑1 of Schedule 2 to the Primary Industries (Customs) Charges Regulations 2024 on dried grapes, this table has effect.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The levy payer or the charge payer
2	What must the levy payer’s records cover?	The records must: (a) if a collection agent is liable to pay an equivalent amount on behalf of the levy payer—contain details of the transaction involving that agent (including that agent’s contact details); or (b) otherwise—enable the levy payer to substantiate the amount of levy payable and paid by the levy payer on the dried grapes
3	What must the charge payer’s records cover?	The records must: (a) if an exporting agent is liable to pay an equivalent amount on behalf of the charge payer—contain details of the transaction involving that agent (including that agent’s contact details); or (b) otherwise—enable the charge payer to substantiate the amount of charge payable and paid by the charge payer on the dried grapes
4	For how long must the levy payer or charge payer keep the records?	Until the end of the period of 5 years beginning on the day after the end of the calendar year in which the levy or charge is imposed

Note 1: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

Note 2: A person claiming a levy or charge exemption has record‑keeping obligations, see clause 67‑3 of this Schedule.

67‑2 Obligations of collection agents

(1) This clause sets out obligations that are imposed on a person if any of the following apply:

(a) levy is imposed by clause 67‑1 of Schedule 2 to the Primary Industries (Excise) Levies Regulations 2024 on dried grapes that in a calendar month (the relevant month) in a calendar year are delivered to a packing house in Australia by or on behalf of the levy payer (the delivery case);

(b) levy is imposed by that clause on dried grapes, where the grapes are dried at a packing house in Australia in a calendar month (the relevant month) in a calendar year (the processing case);

(c) levy is imposed by that clause on dried grapes that are sold by the levy payer in a calendar month (the relevant month) in a calendar year to a business purchaser (whether directly or through a selling agent or buying agent or both) (the sale case);

(d) charge is imposed by clause 67‑1 of Schedule 2 to the Primary Industries (Customs) Charges Regulations 2024 on dried grapes that are exported from Australia in a calendar month (the relevant month) in a calendar year through an exporting agent (the export case).

Payment of equivalent amounts

(2) For the purposes of subsection 10(1) of the Act, this table has effect.

Payment of equivalent amounts
Item	Matter	Rule
1	Who is liable to pay an amount (the equivalent amount), on behalf of the levy payer or charge payer, equal to the amount of the levy or charge due for payment in relation to the dried grapes?	The following person: (a) the proprietor of the packing house in the delivery case; (b) the proprietor of the packing house in the processing case; (c) the liable collection agent in the sale case; (d) the exporting agent in the export case
2	When is the equivalent amount due and payable?	(a) if the person must give a return for the relevant month under subclause (3)—on the last day of the second calendar month after the relevant month; or (b) if the person must give a return for the calendar year under subclause (3)—on the last day of February in the next calendar year
3	To whom is the equivalent amount payable?	The Commonwealth

Note 1: The definition of liable collection agent in section 5 of this instrument identifies a single person as the liable collection agent.

Note 2: For penalty for late payment, see section 11 of the Act.

Giving monthly or annual returns

(3) For the purposes of paragraph 59(2)(a) of the Act, this table has effect.

Monthly or annual returns
Item	Matter	Rule
1	Who must give a return for the relevant month?	The following person: (a) the proprietor of the packing house in the delivery case; (b) the proprietor of the packing house in the processing case; (c) the liable collection agent in the sale case; (d) the exporting agent in the export case; unless the person has an exemption from giving returns for calendar months in the calendar year
2	Who must give a return for the calendar year?	The following person: (a) the proprietor of the packing house in the delivery case; (b) the proprietor of the packing house in the processing case; (c) the liable collection agent in the sale case; (d) the exporting agent in the export case; if the person has an exemption from giving returns for calendar months in the year
3	When must the return be given?	(a) for a return for the relevant month—before the end of the second calendar month after the relevant month; or (b) for a return for the calendar year—before the end of February in the next calendar year
4	To whom must the return be given?	The Secretary
5	What is the form of the return?	The return: (a) must be in the appropriate approved form and include the information required by that form; or (b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return

Note 1: For the process for obtaining an exemption from giving monthly returns, see clause 67‑5 of this Schedule.

Note 2: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.

Making and keeping records

(4) For the purposes of paragraph 59(2)(b) of the Act, this table has effect.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The following person: (a) the proprietor of the packing house in the delivery case; (b) the proprietor of the packing house in the processing case; (c) the liable collection agent in the sale case; (d) the exporting agent in the export case
2	What must the records cover?	The records must enable the person to substantiate the equivalent amount payable and paid by the person in relation to the dried grapes
3	For how long must the person keep the records?	Until the end of the period of 5 years beginning on the day after the end of the calendar year in which: (a) the dried grapes are delivered to the packing house; or (b) the grapes are dried at the packing house; or (c) the dried grapes are sold; or (d) the dried grapes are exported

Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

67‑3 Obligations of persons claiming levy or charge exemption

For the purposes of paragraph 59(2)(c) of the Act, this table has effect if:

(a) grapes are grown in Australia and one of the following applies:

(i) the grapes are dried in Australia outside a packing house and in a calendar year the dried grapes are delivered to a packing house in Australia by or on behalf of the grower of the grapes;

(ii) the grapes are delivered to a packing house in Australia by or on behalf of the grower of the grapes and in a calendar year are dried at the packing house;

(iii) the grapes are dried in Australia and in a calendar year the dried grapes are sold by the grower of the grapes;

(iv) the grapes are dried in Australia and in a calendar year the dried grapes are used in Australia by the grower of the grapes in the production of other goods;

and the grower of the grapes (the relevant person) considers that an exemption from levy applies under clause 67‑2 of Schedule 2 to the Primary Industries (Excise) Levies Regulations 2024; or

(b) grapes are grown and dried in Australia and in a calendar year the dried grapes are exported from Australia and the person (the relevant person) who exports the dried grapes considers that an exemption from charge applies under clause 67‑2 of Schedule 2 to the Primary Industries (Customs) Charges Regulations 2024.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The relevant person
2	What must the records cover?	The records must contain details that are relevant to working out whether the exemption applies
3	For how long must the relevant person keep the records?	Until the end of the period of 5 years beginning on the day after the end of the calendar year

Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

67‑4 Process for obtaining exemption from giving monthly returns—charge payers

(1) A person who is a charge payer for charge imposed by clause 67‑1 of Schedule 2 to the Primary Industries (Customs) Charges Regulations 2024 on dried grapes that are exported in a calendar year other than through an exporting agent is not required to give returns for calendar months in the year if:

(a) the person applies to the Secretary for an exemption from the requirement to give returns for calendar months in the year; and

(b) the person applies before the end of the first calendar month in the year in which such charge is imposed; and

(2) The person may apply only if the person reasonably believes that the total quantity of dried grapes in relation to which the person will pay, or will be likely to pay, that charge for the calendar year will be less than 100 tonnes.

Note: For rules about the form of applications, granting exemptions and revoking exemptions, see section 10.

67‑5 Process for obtaining exemption from giving monthly returns—collection agents

(1) For the purposes of subclause 67‑2(3), a person is not required to give returns for calendar months in the calendar year if:

(a) the person applies to the Secretary for an exemption from the requirement to give returns for calendar months in the year; and

(b) the person applies before the end of the first calendar month in the year in which levy or charge is imposed on dried grapes where the person is liable to pay an equivalent amount; and

(2) The person may apply only if the person reasonably believes that the total quantity of dried grapes in relation to which the person will pay, or will be likely to pay, an equivalent amount for the calendar year will be less than 100 tonnes.

Note: For rules about the form of applications, granting exemptions and revoking exemptions, see section 10.

Division 68—Grapes research levy

68‑1 Obligations of levy payers

When grapes research levy due and payable

(1) For the purposes of section 8 of the Act, for levy imposed by clause 68‑1 of Schedule 2 to the Primary Industries (Excise) Levies Regulations 2024 on fresh grapes, dried grapes or grape juice that is delivered to a processing establishment in Australia in a financial year, this table has effect.

Grapes research levy
Item	Matter	Rule
1	When is the levy due and payable?	On 30 September in the next financial year
2	To whom is the levy payable?	The Commonwealth

Note 1: The levy payer is the person who owns the fresh grapes, dried grapes or grape juice immediately before the delivery.

If the levy payer is the proprietor of the processing establishment, the proprietor needs to pay levy.

Note 2: For penalty for late payment, see section 9 of the Act.

Giving annual returns

(2) For the purposes of paragraph 59(2)(a) of the Act, for levy imposed by clause 68‑1 of Schedule 2 to the Primary Industries (Excise) Levies Regulations 2024 on fresh grapes, dried grapes or grape juice that is delivered to a processing establishment in Australia, this table has effect.

Annual returns
Item	Matter	Rule
1	Who must give a return for a financial year?	For fresh grapes, dried grapes or grape juice delivered in the year where the levy payer is the proprietor of the processing establishment—the levy payer
2	When must the return be given?	Before the end of September in the next financial year
3	To whom must the return be given?	The Secretary
4	What is the form of the return?	The return: (a) must be in the appropriate approved form and include the information required by that form; or (b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return

Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.

Making and keeping records

(3) For the purposes of paragraph 59(2)(b) of the Act, for levy imposed by clause 68‑1 of Schedule 2 to the Primary Industries (Excise) Levies Regulations 2024 on fresh grapes, dried grapes or grape juice that is delivered to a processing establishment in Australia, this table has effect.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The levy payer
2	What must the records cover?	The records must: (a) if a collection agent is liable to pay an equivalent amount on behalf of the levy payer—contain details of the transaction involving that agent (including that agent’s contact details); or (b) otherwise—enable the levy payer to substantiate the amount of levy payable and paid by the levy payer in relation to the fresh grapes, dried grapes or grape juice
3	For how long must the levy payer keep the records?	Until the end of the period of 5 years beginning on the day after the end of the financial year in which the levy is imposed

Note 1: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

Note 2: A person claiming a levy exemption has record‑keeping obligations, see clause 68‑3 of this Schedule.

68‑2 Obligations of collection agents

(1) This clause sets out obligations that are imposed on a person if:

(a) levy is imposed by clause 68‑1 of Schedule 2 to the Primary Industries (Excise) Levies Regulations 2024 on fresh grapes, dried grapes or grape juice delivered to a processing establishment in Australia; and

(b) the fresh grapes, dried grapes or grape juice is delivered in a financial year; and

Payment of equivalent amounts

(2) For the purposes of subsection 10(1) of the Act, this table has effect.

Payment of equivalent amounts
Item	Matter	Rule
1	Who is liable to pay an amount (the equivalent amount), on behalf of the levy payer, equal to the amount of the levy due for payment in relation to the fresh grapes, dried grapes or grape juice?	The proprietor of the processing establishment
2	When is the equivalent amount due and payable?	On 30 September in the next financial year
3	To whom is the equivalent amount payable?	The Commonwealth

Note: For penalty for late payment, see section 11 of the Act.

Giving annual returns

(3) For the purposes of paragraph 59(2)(a) of the Act, this table has effect.

Annual returns
Item	Matter	Rule
1	Who must give a return for the financial year?	The proprietor of the processing establishment
2	When must the return be given?	Before the end of September in the next financial year
3	To whom must the return be given?	The Secretary
4	What is the form of the return?	The return: (a) must be in the appropriate approved form and include the information required by that form; or (b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return

Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.

Making and keeping records

(4) For the purposes of paragraph 59(2)(b) of the Act, this table has effect.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The proprietor of the processing establishment
2	What must the records cover?	The records must enable the proprietor to substantiate the equivalent amount payable and paid by the proprietor in relation to the fresh grapes, dried grapes or grape juice
3	For how long must the proprietor keep the records?	Until the end of the period of 5 years beginning on the day after the end of the financial year in which the fresh grapes, dried grapes or grape juice is delivered

Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

68‑3 Obligations of persons claiming levy exemption

For the purposes of paragraph 59(2)(c) of the Act, this table has effect if:

(a) fresh grapes, dried grapes or grape juice is delivered to a processing establishment in Australia in a financial year; and

(b) the person who owns the fresh grapes, dried grapes or grape juice immediately before the delivery considers that an exemption from levy applies under clause 68‑2 of Schedule 2 to the Primary Industries (Excise) Levies Regulations 2024.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The person
2	What must the records cover?	The records must contain details that are relevant to working out whether the exemption applies
3	For how long must the person keep the records?	Until the end of the period of 5 years beginning on the day after the end of the financial year

Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

Division 69—Wine grapes levy

69‑1 Obligations of levy payers

When wine grapes levy due and payable

(1) For the purposes of section 8 of the Act, for levy imposed by clause 69‑1 of Schedule 2 to the Primary Industries (Excise) Levies Regulations 2024 on fresh grapes, dried grapes or grape juice that is used in a financial year (the current year) at a winery in wine‑making, this table has effect.

Wine grapes levy
Item	Matter	Rule
1	When is the levy due and payable?	(a) on 30 September in the next financial year after the current year, if the sum of the following is 100 tonnes or less: (i) the total quantity, in tonnes, of fresh grapes so used at the winery in the current year; (ii) the total quantity, in tonnes, of the fresh grape equivalent of dried grapes so used at the winery in the current year; (iii) the total quantity, in tonnes, of the fresh grape equivalent of grape juice so used at the winery in the current year; or (b) if paragraph (a) does not apply: (i) 50% of the amount of the levy is due and payable on 30 September in the next financial year after the current year; and (ii) 50% of the amount of the levy is due and payable on 31 March in the next financial year after the current year
2	To whom is the levy payable?	The Commonwealth

Note 1: The levy payer is the person who owns the goods that are fresh grapes, dried grapes or grape juice at the time at which the goods begin to be used in wine‑making.

If the levy payer is the proprietor of the winery, the proprietor needs to pay levy.

If another person is the levy payer, the proprietor of the winery (as a collection agent) is liable to pay an amount, on behalf of the levy payer, equal to the levy: see clause 69‑2 of this Schedule.

Note 2: For penalty for late payment, see section 9 of the Act.

Giving annual returns

(2) For the purposes of paragraph 59(2)(a) of the Act, for levy imposed by clause 69‑1 of Schedule 2 to the Primary Industries (Excise) Levies Regulations 2024 on fresh grapes, dried grapes or grape juice that is used at a winery in wine‑making, this table has effect.

Annual returns
Item	Matter	Rule
1	Who must give a return for a financial year?	For fresh grapes, dried grapes or grape juice so used in the year where the levy payer is the proprietor of the winery—the levy payer
2	When must the return be given?	Before the end of September in the next financial year
3	To whom must the return be given?	The Secretary
4	What is the form of the return?	The return: (a) must be in the appropriate approved form and include the information required by that form; or (b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return

Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.

Making and keeping records

(3) For the purposes of paragraph 59(2)(b) of the Act, for levy imposed by clause 69‑1 of Schedule 2 to the Primary Industries (Excise) Levies Regulations 2024 on fresh grapes, dried grapes or grape juice that is used at a winery in wine‑making, this table has effect.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The levy payer
2	What must the records cover?	The records must: (a) if a collection agent is liable to pay an equivalent amount on behalf of the levy payer—contain details of the transaction involving that agent (including that agent’s contact details); or (b) otherwise—enable the levy payer to substantiate the amount of levy payable and paid by the levy payer in relation to the fresh grapes, dried grapes or grape juice
3	For how long must the levy payer keep the records?	Until the end of the period of 5 years beginning on the day after the end of the financial year in which the levy is imposed

Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

69‑2 Obligations of collection agents

(1) This clause sets out obligations that are imposed on a person if:

(a) levy is imposed by clause 69‑1 of Schedule 2 to the Primary Industries (Excise) Levies Regulations 2024 on fresh grapes, dried grapes or grape juice that is used in a financial year (the current year) at a winery in wine‑making; and

(b) the proprietor of the winery is not the levy payer.

Payment of equivalent amounts

(2) For the purposes of subsection 10(1) of the Act, this table has effect.

Payment of equivalent amounts
Item	Matter	Rule
1	Who is liable to pay an amount (the equivalent amount), on behalf of the levy payer, equal to the amount of the levy due for payment in relation to the fresh grapes, dried grapes or grape juice?	The proprietor of the winery
2	When is the equivalent amount due and payable?	(a) on 30 September in the next financial year after the current year, if the sum of the following is 100 tonnes or less: (i) the total quantity, in tonnes, of fresh grapes so used at the winery in the current year; (ii) the total quantity, in tonnes, of the fresh grape equivalent of dried grapes so used at the winery in the current year; (iii) the total quantity, in tonnes, of the fresh grape equivalent of grape juice so used at the winery in the current year; or (b) if paragraph (a) does not apply: (i) 50% of the equivalent amount is due and payable on 30 September in the next financial year after the current year; and (ii) 50% of the equivalent amount is due and payable on 31 March in the next financial year after the current year
3	To whom is the equivalent amount payable?	The Commonwealth

Note: For penalty for late payment, see section 11 of the Act.

Giving annual returns

(3) For the purposes of paragraph 59(2)(a) of the Act, this table has effect.

Annual returns
Item	Matter	Rule
1	Who must give a return for the financial year?	The proprietor of the winery
2	When must the return be given?	Before the end of September in the next financial year after the current year
3	To whom must the return be given?	The Secretary
4	What is the form of the return?	The return: (a) must be in the appropriate approved form and include the information required by that form; or (b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return

Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.

Making and keeping records

(4) For the purposes of paragraph 59(2)(b) of the Act, this table has effect.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The proprietor of the winery
2	What must the records cover?	The records must enable the proprietor to substantiate the equivalent amount payable and paid by the proprietor in relation to the fresh grapes, dried grapes or grape juice
3	For how long must the proprietor keep the records?	Until the end of the period of 5 years beginning on the day after the end of the financial year in which the fresh grapes, dried grapes or grape juice is used at the winery in wine‑making

Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

Division 70—Wine export charge

70‑1 Obligations of charge payers

When wine export charge due and payable

(1) For the purposes of section 8 of the Act, for charge imposed on wine that is exported from Australia in a quarter in a financial year, this table has effect.

Wine export charge
Item	Matter	Rule
1	When is the charge due and payable?	(a) on the last day of the first calendar month after the end of the quarter, unless the charge payer holds an approval under clause 70‑3 to pay the charge on an annual basis for that year; or (b) if the charge payer holds an approval under clause 70‑3 to pay the charge on an annual basis for that year—on 31 July in the next financial year
2	To whom is the charge payable?	(a) if an agreement is in force under section 12 of the Act for Wine Australia, on behalf of the Commonwealth, to collect the charge—Wine Australia on behalf of the Commonwealth; or (b) otherwise—the Commonwealth

Note: For penalty for late payment, see section 9 of the Act.

Giving quarterly or annual returns

(2) For the purposes of paragraph 59(2)(a) of the Act, if paragraph (b) of item 2 of the table in subclause (1) applies, this table has effect.

Quarterly or annual returns
Item	Matter	Rule
1	Who must give a return for a quarter in a financial year?	For wine exported in the quarter, the charge payer, unless the charge payer holds an approval under clause 70‑3 to pay the charge on an annual basis for that year
2	Who must give a return for a financial year?	The charge payer for wine who holds an approval under clause 70‑3 to pay the charge on an annual basis for that year
3	When must the return be given?	(a) for a return for a quarter—before the end of the first calendar month after the end of the quarter; or (b) for a return for a financial year—before the end of July in the next financial year
4	To whom must the return be given?	The Secretary
5	What is the form of the return?	The return: (a) must be in the appropriate approved form and include the information required by that form; or (b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return

Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.

Making and keeping records

(3) For the purposes of paragraph 59(2)(b) of the Act, for charge imposed on wine, this table has effect.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The charge payer
2	What must the records cover?	The records must enable the charge payer to substantiate the amount of charge payable and paid by the charge payer on the wine
3	For how long must the charge payer keep the records?	Until the end of the period of 5 years beginning on the day after the end of the financial year in which the charge is imposed

Note 1: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

Note 2: A person claiming a charge exemption has record‑keeping obligations, see clause 70‑2.

70‑2 Obligations of persons claiming charge exemption

For the purposes of paragraph 59(2)(c) of the Act, this table has effect if wine is produced in Australia and in a financial year is exported from Australia and the person who holds a licence under regulations under the Wine Australia Act 2013 for that export considers that an exemption from charge applies.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The person
2	What must the records cover?	The records must contain details that are relevant to working out whether the exemption applies
3	For how long must the person keep the records?	Until the end of the period of 5 years beginning on the day after the end of the financial year

Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

70‑3 Process for obtaining approval to pay wine export charge annually

(1) A person who is a charge payer for charge imposed on wine that is exported in a financial year may apply to the Secretary for an approval to pay the charge on an annual basis for that year.

Note: If the charge payer holds an approval under this clause for a financial year, wine export charge payable by the person for that year is due and payable on 31 July in the next financial year.

(2) An application under this clause must:

(a) be in the approved form; and

(b) include the information required by the form; and

(3) The person may apply only if the person reasonably believes that the total amount of charge that the person will pay, or will be likely to pay, in relation to wine and that year will be less than $1,000.

Secretary’s decision on application

(4) The Secretary must, before the end of the period of 30 days beginning on the day the Secretary receives the application, grant, or refuse to grant, the approval.

(5) If the Secretary does not make a decision before the end of that 30‑day period, the Secretary is taken to have made a decision to refuse to grant the approval.

Matters for Secretary to consider

(6) In making a decision on an application for an approval, the Secretary must have regard to the following:

(a) the total amount of charge imposed on wine the person is likely to be liable to pay for that year;

(b) the total amount of charge on wine that was payable by the person for the previous financial year.

(7) Subclause (6) does not limit the matters to which the Secretary may have regard.

Notice of decisions

(8) The Secretary must give the applicant for an approval:

(a) notice of the Secretary’s decision under subclause (4); and

(b) for a refusal decision—notice of the reasons for the refusal.

Reconsideration of decisions

(9) For the purposes of paragraph 48(1)(f) of the Act, a decision under subclause (4) or (5) of this clause to refuse to grant an approval is prescribed.

(10) For the purposes of paragraph 48(3)(b) of the Act:

(a) for a decision under subclause (4) of this clause to refuse to grant an approval—the prescribed period is the period of 28 days beginning on the day on which the person was notified of the reviewable decision; or

(b) for a decision under subclause (5) of this clause to refuse to grant an approval—the prescribed period is the period of 28 days beginning on the day after the end of the 30‑day period referred to in that subclause.

Part 2‑5—Other plants and plant products

Division 71—Introduction

71‑1 Simplified outline of this Part

Fodder

The fodder export charge is to be collected.

The charge is payable, and returns are due, after the end of each quarter in a financial year.

There are no collection agents.

There are record‑keeping obligations.

Nursery products

The nursery container levy is to be collected.

The levy is payable, and returns are due, after the end of each quarter in a financial year.

There are collection agent obligations on persons who carry on operations in Australia through selling nursery containers.

There are record‑keeping obligations.

Tea tree oil

The tea tree oil levy and tea tree oil export charge are to be collected.

For tea tree oil sold to a business purchaser, or for tea tree oil exported, the levy and charge are generally payable, and returns are generally due, after the end of each period of 6 months beginning on 1 January or 1 July. For tea tree oil sold by retail sale, the levy is payable, and returns are due, after the end of each financial year.

There are collection agent obligations on selling agents, buying agents, business purchasers or exporting agents.

There are record‑keeping obligations.

Turf

The turf levy and turf export charge are to be collected.

There are no collection agents.

There are record‑keeping obligations.

Division 72—Fodder

72‑1 Obligations of charge payers

When fodder export charge due and payable

(1) For the purposes of section 8 of the Act, for charge imposed on fodder that is exported from Australia in a quarter in a financial year, this table has effect.

Fodder export charge
Item	Matter	Rule
1	When is the charge due and payable?	On the last day of the first calendar month after the end of the quarter
2	To whom is the charge payable?	The Commonwealth

Note: For penalty for late payment, see section 9 of the Act.

Giving quarterly returns

(2) For the purposes of paragraph 59(2)(a) of the Act, for charge imposed on fodder, this table has effect.

Quarterly returns
Item	Matter	Rule
1	Who must give a return for a quarter in a financial year?	For fodder exported in the quarter—the charge payer
2	When must the return be given?	Before the end of the first calendar month after the end of the quarter
3	To whom must the return be given?	The Secretary
4	What is the form of the return?	The return: (a) must be in the appropriate approved form and include the information required by that form; or (b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return

Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.

Making and keeping records

(3) For the purposes of paragraph 59(2)(b) of the Act, for charge imposed on fodder, this table has effect.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The charge payer
2	What must the records cover?	The records must enable the charge payer to substantiate the amount of charge payable and paid by the charge payer on the fodder
3	For how long must the charge payer keep the records?	Until the end of the period of 5 years beginning on the day after the end of the financial year in which the charge is imposed

Note 1: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

Note 2: A person claiming a charge exemption has record‑keeping obligations, see clause 72‑2.

72‑2 Obligations of persons claiming charge exemption

For the purposes of paragraph 59(2)(c) of the Act, this table has effect if fodder is produced in Australia and in a financial year is exported from Australia and the person who exports the fodder considers that an exemption from charge applies.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The person
2	What must the records cover?	The records must contain details that are relevant to working out whether the exemption applies
3	For how long must the person keep the records?	Until the end of the period of 5 years beginning on the day after the end of the financial year

Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

Division 73—Nursery products

73‑1 Obligations of levy payers

When nursery container levy due and payable

(1) For the purposes of section 8 of the Act, for levy imposed by clause 73‑1 of Schedule 2 to the Primary Industries (Excise) Levies Regulations 2024 on containers that are purchased by the levy payer in a quarter in a financial year, this table has effect.

Nursery container levy
Item	Matter	Rule
1	For containers purchased from a person who carries on operations in Australia, when is the levy due and payable?	On the last day of the first calendar month after the end of the quarter
2	For containers purchased from a person who carries on operations outside Australia but does not carry on any operations in Australia, when is the levy due and payable?	On the last day of the first calendar month after the end of the quarter
3	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 73‑2 of this Schedule.

Note 2: For when containers are purchased, see clause 73‑3 of this Schedule.

Note 3: For penalty for late payment, see section 9 of the Act.

Giving quarterly returns

(2) For the purposes of paragraph 59(2)(a) of the Act, for levy imposed by clause 73‑1 of Schedule 2 to the Primary Industries (Excise) Levies Regulations 2024 on containers, this table has effect.

Quarterly returns
Item	Matter	Rule
1	Who must give a return for a quarter in a financial year?	For containers purchased by the levy payer in the quarter from a person who carries on operations outside Australia but does not carry on any operations in Australia—the levy payer
2	When must the return be given?	Before the end of the first calendar month after the end of the quarter
3	To whom must the return be given?	The Secretary
4	What is the form of the return?	The return: (a) must be in the appropriate approved form and include the information required by that form; or (b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return

Note 1: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.

Note 2: For when containers are purchased, see clause 73‑3 of this Schedule.

Making and keeping records

(3) For the purposes of paragraph 59(2)(b) of the Act, for levy imposed by clause 73‑1 of Schedule 2 to the Primary Industries (Excise) Levies Regulations 2024 on containers, this table has effect.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The levy payer
2	What must the records cover?	The records must: (a) if a collection agent is liable to pay an equivalent amount on behalf of the levy payer—contain details of the transaction involving that agent (including that agent’s contact details); or (b) otherwise—enable the levy payer to substantiate the amount of levy payable and paid by the levy payer on the containers
3	For how long must the levy payer keep the records?	Until the end of the period of 5 years beginning on the day after the end of the financial year in which the levy is imposed

Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

73‑2 Obligations of collection agents

(1) This clause sets out obligations that are imposed on a person (the seller) if:

(a) levy is imposed by clause 73‑1 of Schedule 2 to the Primary Industries (Excise) Levies Regulations 2024 on containers; and

(b) the containers are purchased by the levy payer in a quarter in a financial year from the seller and the seller carries on operations in Australia.

Note: For when containers are purchased, see clause 73‑3 of this Schedule.

Payment of equivalent amounts

(2) For the purposes of subsection 10(1) of the Act, this table has effect.

Payment of equivalent amounts
Item	Matter	Rule
1	Who is liable to pay an amount (the equivalent amount), on behalf of the levy payer, equal to the amount of the levy due for payment in relation to the containers?	The seller
2	When is the equivalent amount due and payable?	On the last day of the first calendar month after the end of the quarter
3	To whom is the equivalent amount payable?	The Commonwealth

Note: For penalty for late payment, see section 11 of the Act.

Giving quarterly returns

(3) For the purposes of paragraph 59(2)(a) of the Act, this table has effect.

Quarterly returns
Item	Matter	Rule
1	Who must give a return for the quarter?	The seller
2	When must the return be given?	Before the end of the first calendar month after the end of the quarter
3	To whom must the return be given?	The Secretary
4	What is the form of the return?	The return: (a) must be in the appropriate approved form and include the information required by that form; or (b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return

Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.

Making and keeping records

(4) For the purposes of paragraph 59(2)(b) of the Act, this table has effect.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The seller
2	What must the records cover?	The records must enable the seller to substantiate the equivalent amount payable and paid by the seller in relation to the containers
3	For how long must the seller keep the records?	Until the end of the period of 5 years beginning on the day after the end of the financial year in which the containers are purchased

Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

73‑3 When are containers purchased?

For the purpose of this Division:

(a) containers are taken to be purchased by a person from a person who carries on operations in Australia when the first payment for the containers is made, whether the payment represents the whole, or a part, of the purchase price for the containers; and

(b) containers are taken to be purchased by a person (the first person) from a person who carries on operations outside Australia but does not carry on any operations in Australia when the first person takes possession of the containers.

Division 74—Tea tree oil

74‑1 Obligations of levy payers or charge payers

When tea tree oil levy due and payable

(1) For the purposes of section 8 of the Act, for:

(a) levy imposed on tea tree oil that is sold by the levy payer in a period of 6 months beginning on 1 July or 1 January (other than by retail sale); or

(b) levy imposed on tea tree oil that is sold by the levy payer by retail sale in a financial year;

this table has effect.

Tea tree oil levy
Item	Matter	Rule
1	For tea tree oil sold to a business purchaser (whether directly or through a selling agent or buying agent or both), when is the levy due and payable?	On the last day of the first calendar month after the end of the 6‑month period
2	For tea tree oil sold by retail sale, when is the levy due and payable?	On 31 August in the next financial year
3	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 74‑2.

Note 2: For penalty for late payment, see section 9 of the Act.

When tea tree oil export charge due and payable

(2) For the purposes of section 8 of the Act, for charge imposed on tea tree oil that is exported from Australia in a period of 6 months beginning on 1 July or 1 January, this table has effect.

Tea tree oil export charge
Item	Matter	Rule
1	For tea tree oil exported through an exporting agent, when is the charge due and payable?	On the last day of the first calendar month after the end of the 6‑month period
2	For tea tree oil exported other than through an exporting agent, when is the charge due and payable?	On the last day of the first calendar month after the end of the 6‑month period
3	To whom is the charge payable?	The Commonwealth

Note 1: For item 1, the exporting agent is liable to pay an amount, on behalf of the charge payer, equal to the charge: see clause 74‑2.

Note 2: For penalty for late payment, see section 9 of the Act.

Giving 6‑monthly or annual returns

(3) For the purposes of paragraph 59(2)(a) of the Act, for levy or charge imposed on tea tree oil, this table has effect.

6‑monthly or annual returns
Item	Matter	Rule
1	Who must give a return for a period of 6 months beginning on 1 July or 1 January?	For tea tree oil exported in the 6‑month period other than through an exporting agent—the charge payer
2	Who must give a return for a financial year?	For tea tree oil sold by the levy payer by retail sale in the year—the levy payer
3	When must the return be given?	(a) for a return for a period of 6 months beginning on 1 July or 1 January—before the end of the first calendar month after the end of the 6‑month period; or (b) for a return for a financial year—before the end of August in the next financial year
4	To whom must the return be given?	The Secretary
5	What is the form of the return?	The return: (a) must be in the appropriate approved form and include the information required by that form; or (b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return

Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.

Making and keeping records

(4) For the purposes of paragraph 59(2)(b) of the Act, for levy or charge imposed on tea tree oil, this table has effect.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The levy payer or charge payer
2	What must the levy payer’s records cover?	The records must: (a) if a collection agent is liable to pay an equivalent amount on behalf of the levy payer—contain details of the transaction involving that agent (including that agent’s contact details); or (b) otherwise—enable the levy payer to substantiate the amount of levy payable and paid by the levy payer on the tea tree oil
3	What must the charge payer’s records cover?	The records must: (a) if an exporting agent is liable to pay an equivalent amount on behalf of the charge payer—contain details of the transaction involving that agent (including that agent’s contact details); or (b) otherwise—enable the charge payer to substantiate the amount of charge payable and paid by the charge payer on the tea tree oil
4	For how long must the levy payer or charge payer keep the records?	Until the end of the period of 5 years beginning on the day after the end of the financial year in which the levy or charge is imposed

Note 1: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

Note 2: A person claiming a levy or charge exemption has record‑keeping obligations, see clause 74‑3.

74‑2 Obligations of collection agents

(1) This clause sets out obligations that are imposed on a person if:

(a) levy is imposed on tea tree oil that is sold by the levy payer in a period of 6 months beginning on 1 July or 1 January to a business purchaser (whether directly or through a selling agent or buying agent or both) (the sale case); or

(b) charge is imposed on tea tree oil that is exported from Australia in a period of 6 months beginning on 1 July or 1 January through an exporting agent (the export case).

Payment of equivalent amounts

(2) For the purposes of subsection 10(1) of the Act, this table has effect.

Payment of equivalent amounts
Item	Matter	Rule
1	Who is liable to pay an amount (the equivalent amount), on behalf of the levy payer or charge payer, equal to the amount of the levy or charge due for payment in relation to the tea tree oil?	The following person: (a) the liable collection agent in the sale case; (b) the exporting agent in the export case
2	When is the equivalent amount due and payable?	On the last day of the first calendar month after the end of the 6‑month period
3	To whom is the equivalent amount payable?	The Commonwealth

Note 1: The definition of liable collection agent in section 5 of this instrument identifies a single person as the liable collection agent.

Note 2: For penalty for late payment, see section 11 of the Act.

Giving 6‑monthly returns

(3) For the purposes of paragraph 59(2)(a) of the Act, this table has effect.

6‑monthly returns
Item	Matter	Rule
1	Who must give a return for the 6‑month period?	The following person: (a) the liable collection agent in the sale case; (b) the exporting agent in the export case
2	When must the return be given?	Before the end of the first calendar month after the end of the 6‑month period
3	To whom must the return be given?	The Secretary
4	What is the form of the return?	The return: (a) must be in the appropriate approved form and include the information required by that form; or (b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return

Note: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.

Making and keeping records

(4) For the purposes of paragraph 59(2)(b) of the Act, this table has effect.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The following person: (a) the liable collection agent in the sale case; (b) the exporting agent in the export case
2	What must the records cover?	The records must enable the person to substantiate the equivalent amount payable and paid by the person in relation to the tea tree oil
3	For how long must the person keep the records?	Until the end of the period of 5 years beginning on the day after the end of the financial year in which the tea tree oil is sold or exported

Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

74‑3 Obligations of persons claiming levy or charge exemption

For the purposes of paragraph 59(2)(c) of the Act, this table has effect if:

(a) tea tree oil is distilled in Australia and in a financial year is sold by the person who owns the tea tree oil immediately after it is distilled and the person considers that an exemption from levy applies; or

(b) tea tree oil is distilled in Australia and in a financial year is exported from Australia and the person who exports the tea tree oil considers that an exemption from charge applies.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The person
2	What must the records cover?	The records must contain details that are relevant to working out whether the exemption applies
3	For how long must the person keep the records?	Until the end of the period of 5 years beginning on the day after the end of the financial year

Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

Division 75—Turf

75‑1 Obligations of levy payers or charge payers

When turf levy due and payable

(1) For the purposes of section 8 of the Act, for levy imposed on turf that is sold by the levy payer in a quarter in a financial year, this table has effect.

Turf levy
Item	Matter	Rule
1	When is the levy due and payable?	(a) if the quarter is the threshold quarter in the financial year or any earlier quarter in the year: (i) if the levy payer must give a return for the threshold quarter under subclause (4)—on the last day of the first calendar month after the end of the threshold quarter; or (ii) if the levy payer must give a return for the financial year under subclause (4)—on 31 August in the next financial year; or (b) if the quarter is later than the threshold quarter in the financial year: (i) if the levy payer must give a return for the later quarter under subclause (4)—on the last day of the first calendar month after the end of the later quarter; or (ii) if the levy payer must give a return for the financial year under subclause (4)—on 31 August in the next financial year
2	To whom is the levy payable?	The Commonwealth

Note 1: For the definition of threshold quarter, see subclause (3).

Note 2: For penalty for late payment, see section 9 of the Act.

When turf export charge due and payable

(2) For the purposes of section 8 of the Act, for charge imposed on turf that is exported from Australia in a quarter in a financial year, this table has effect.

Turf export charge
Item	Matter	Rule
1	When is the charge due and payable?	(a) if the quarter is the threshold quarter in the financial year or any earlier quarter in the year: (i) if the charge payer must give a return for the threshold quarter under subclause (4)—on the last day of the first calendar month after the end of the threshold quarter; or (ii) if the charge payer must give a return for the financial year under subclause (4)—on 31 August in the next financial year; or (b) if the quarter is later than the threshold quarter in the financial year: (i) if the charge payer must give a return for the later quarter under subclause (4)—on the last day of the first calendar month after the end of the later quarter; or (ii) if the charge payer must give a return for the financial year under subclause (4)—on 31 August in the next financial year
2	To whom is the charge payable?	The Commonwealth

Note 1: For the definition of threshold quarter, see subclause (3).

Note 2: For penalty for late payment, see section 9 of the Act.

Threshold quarter

(3) The threshold quarter in a financial year, for a person who is a levy payer or charge payer, is the first quarter in that year at the end of which the sum of the following is more than 20,000 square metres:

(a) the total quantity of turf that is owned by the person immediately after it is harvested and that is sold by the person in that year;

(b) the total quantity of turf that the person has exported from Australia in that year.

Giving quarterly or annual returns

(4) For the purposes of paragraph 59(2)(a) of the Act, for levy or charge imposed on turf, this table has effect.

Quarterly or annual returns
Item	Matter	Rule
1	Who must give a return for a quarter in a financial year?	The following person: (a) for turf sold by the levy payer in the threshold quarter in the year or in a later quarter in the year—the levy payer; (b) for turf exported in the threshold quarter in the year or in a later quarter in the year—the charge payer; unless the person has an exemption from giving returns for quarters in the year
2	Who must give a return for a financial year?	The levy payer or charge payer for turf who has an exemption from giving returns for quarters in the year
3	When must the return be given?	(a) for a return for a quarter—before the end of the first calendar month after the end of the quarter; or (b) for a return for a financial year—before the end of August in the next financial year
4	To whom must the return be given?	The Secretary
5	What is the form of the return?	The return: (a) must be in the appropriate approved form and include the information required by that form; or (b) must be given electronically using an approved electronic system and include the information required by that system to be included in the return

Note 1: For the process for obtaining an exemption from giving quarterly returns, see clause 75‑3.

Note 2: Section 17 of the Act contains an offence and a civil penalty for failing to give a return in accordance with this instrument.

Making and keeping records

(5) For the purposes of paragraph 59(2)(b) of the Act, for levy or charge imposed on turf, this table has effect.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The levy payer or charge payer
2	What must the levy payer’s records cover?	The records must enable the levy payer to substantiate the amount of levy payable and paid by the levy payer on the turf
3	What must the charge payer’s records cover?	The records must enable the charge payer to substantiate the amount of charge payable and paid by the charge payer on the turf
4	For how long must the levy payer or charge payer keep the records?	Until the end of the period of 5 years beginning on the day after the end of the financial year in which the levy or charge is imposed

Note 1: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

Note 2: A person claiming a levy or charge exemption has record‑keeping obligations, see clause 75‑2.

75‑2 Obligations of persons claiming levy or charge exemption

For the purposes of paragraph 59(2)(c) of the Act, this table has effect if:

(a) turf is harvested in Australia and in a financial year is sold by the person who owns the turf immediately after it is harvested and the person considers that an exemption from levy applies; or

(b) turf is harvested in Australia and in a financial year is exported from Australia and the person who exports the turf considers that an exemption from charge applies.

Record‑keeping
Item	Matter	Rule
1	Who must make and keep records?	The person
2	What must the records cover?	The records must contain details that are relevant to working out whether the exemption applies
3	For how long must the person keep the records?	Until the end of the period of 5 years beginning on the day after the end of the financial year

Note: Section 18 of the Act contains an offence and a civil penalty for failing to make or keep the records in accordance with this instrument.

75‑3 Process for obtaining exemption from giving quarterly returns—levy payers or charge payers

(1) A person who:

(a) is a levy payer for levy imposed on turf that is sold by the levy payer in a financial year; or

(b) is a charge payer for charge imposed on turf that is exported in a financial year;

is not required to give returns for quarters in the year if:

(c) the person applies to the Secretary for an exemption from the requirement to give returns for quarters in the year; and

(d) the person applies before the end of the threshold quarter in the year; and

(e) the Secretary grants the exemption under section 10.

(2) The person may apply only if the person reasonably believes that the sum of the amount of levy and charge that the person will pay, or will be likely to pay, in relation to turf and the financial year will be less than $750.

Note: For rules about the form of applications, granting exemptions and revoking exemptions, see section 10.

Commencement information
Column 1	Column 2	Column 3
Provisions	Commencement	Date/Details
1. The whole of this instrument	1 January 2025.	1 January 2025

Coarse grains—kind of plant
Item	Column 1 Common name	Column 2 Genus or species
1	Barley	Hordeum vulgare
2	Canary seed	Phalaris canariensis
3	Cereal rye	Secale cereale
4	Grain sorghum	Sorghum bicolor
5	Maize	Zea mays
6	Millet	Echinochloa frumantacea, Echinochloa esculenta (synonym Echinochloa utilis), Panicum miliaceum or Setaria italica
7	Oats	Avena sativa
8	Triticale	×Triticosecale

Excluded operations—plant products
Item	Column 1 Plant product	Column 2 Excluded operation
1	Almonds	The following: (a) hulling; (b) shelling
2	Apples, avocados, bananas, citrus, custard apples, mangoes, melons, nashi, papaya, passionfruit, pears, persimmons, pineapples and stone fruit	Fruit conditioning operations, including ripening
3	Chestnuts	The following: (a) removing the burr or outside casing; (b) peeling
4	Grain	The following: (a) treatment with a pesticide or another preserving agent; (b) drying or aerating
5	Logs	Debarking
6	Macadamia dried kernels	The following: (a) dehusking; (b) drying.
7	Pineapples	Removing the short leafy stem that grows from one end of a pineapple

Excluded operations—animal products
Item	Column 1 Animal product	Column 2 Excluded operation
1	Farmed prawns	The following: (a) cleaning; (b) freezing
2	Whole milk	Chilling