Primary Industries Levies and Charges Collection Rules 2024 (Cth)

Primary Industries Levies and Charges Collection Rules 2024 I, Adam Phillip Fennessy PSM, Secretary of the Department of Agriculture, Fisheries and Forestry, make the following rules.

Dated 26 November 2024

Adam Phillip Fennessy PSM Secretary of the Department of Agriculture, Fisheries and Forestry

Contents Part 1—Preliminary 1 Name 2 Commencement 3 Authority 4 Simplified outline of this instrument 5 Definitions 6 Agent definitions 7 Process a plant product or animal product 8 Approved forms Part 2—Collection provisions 9 Collection rules 10 Common rules for exemptions from giving returns for usual return periods 11 Notices to be given if person considers that an exemption from levy or charge applies 12 Notices to be given to assist collection agents to complete returns or make records Schedule 1—Animals and animal products Part 1‑1—Bees and honey Division 1—Introduction 1‑1...............................Simplified outline of this Part Division 2—Bees 2‑1.......................Obligations of levy payers or charge payers 2‑2..............Obligations of persons claiming levy or charge exemption 2‑3Process for obtaining exemption from giving quarterly returns—levy payers or charge payers 2‑4...................................Application provisions Division 3—Honey 3‑1.......................Obligations of levy payers or charge payers 3‑2..............................Obligations of collection agents 3‑3..............Obligations of persons claiming levy or charge exemption 3‑4..Process for obtaining exemption from giving quarterly returns—charge payers 3‑5Process for obtaining exemption from giving quarterly returns—collection agents Part 1‑2—Chickens and eggs Division 4—Introduction 4‑1...............................Simplified outline of this Part Division 5—Laying chickens and eggs Subdivision 5‑A—Laying chickens 5‑1.................................Obligations of levy payers 5‑2....................Obligations of persons claiming levy exemption Subdivision 5‑B—Eggs 5‑3.................................Obligations of levy payers 5‑4..............................Obligations of collection agents 5‑5....................Obligations of persons claiming levy exemption 5‑6..........................When are laying chickens purchased? Division 6—Meat chickens 6‑1.................................Obligations of levy payers 6‑2....................Obligations of persons claiming levy exemption Part 1‑3—Livestock Division 7—Introduction 7‑1...............................Simplified outline of this Part Division 8—Buffaloes Subdivision 8‑A—Buffalo slaughter levy 8‑1.................................Obligations of levy payers 8‑2..............................Obligations of collection agents 8‑3....................Obligations of persons claiming levy exemption Subdivision 8‑B—Buffalo export charge 8‑4................................Obligations of charge payers 8‑5..............................Obligations of collection agents Division 9—Cattle Subdivision 9‑A—Cattle slaughter levy 9‑1.................................Obligations of levy payers 9‑2..............................Obligations of collection agents 9‑3....................Obligations of persons claiming levy exemption Subdivision 9‑B—Cattle transaction levy 9‑4.................................Obligations of levy payers 9‑5..............................Obligations of collection agents 9‑6....................Obligations of persons claiming levy exemption Subdivision 9‑C—Cattle exporter charge 9‑7................................Obligations of charge payers 9‑8..............................Obligations of collection agents Subdivision 9‑D—Cattle owner charge 9‑9................................Obligations of charge payers 9‑10.............................Obligations of collection agents 9‑11..................Obligations of persons claiming charge exemption Division 10—Deer 10‑1................................Obligations of levy payers 10‑2.............................Obligations of collection agents 10‑3...................Obligations of persons claiming levy exemption Division 11—Goats Subdivision 11‑A—Goat slaughter levy 11‑1................................Obligations of levy payers 11‑2.............................Obligations of collection agents 11‑3...................Obligations of persons claiming levy exemption Subdivision 11‑B—Goat transaction levy 11‑4................................Obligations of levy payers 11‑5.............................Obligations of collection agents 11‑6...................Obligations of persons claiming levy exemption Subdivision 11‑C—Goat exporter charge 11‑7...............................Obligations of charge payers 11‑8.............................Obligations of collection agents Subdivision 11‑D—Goat owner charge 11‑9...............................Obligations of charge payers 11‑10............................Obligations of collection agents 11‑11.................Obligations of persons claiming charge exemption Division 12—Horses Subdivision 12‑A—Horse slaughter levy 12‑1................................Obligations of levy payers 12‑2.............................Obligations of collection agents 12‑3...................Obligations of persons claiming levy exemption Subdivision 12‑B—Thoroughbred horse levy 12‑4................................Obligations of levy payers 12‑5.............................Obligations of collection agents Subdivision 12‑C—Horse biosecurity response levy 12‑6................................Obligations of levy payers 12‑7..................................Application provisions Division 13—Pigs 13‑1................................Obligations of levy payers 13‑2.............................Obligations of collection agents 13‑3...................Obligations of persons claiming levy exemption Division 14—Sheep and lambs Subdivision 14‑A—Sheep and lambs slaughter levy 14‑1................................Obligations of levy payers 14‑2.............................Obligations of collection agents 14‑3...................Obligations of persons claiming levy exemption Subdivision 14‑B—Sheep and lambs transaction levy 14‑4................................Obligations of levy payers 14‑5.............................Obligations of collection agents 14‑6...................Obligations of persons claiming levy exemption Subdivision 14‑C—Sheep and lambs exporter charge 14‑7...............................Obligations of charge payers 14‑8.............................Obligations of collection agents Subdivision 14‑D—Sheep and lambs owner charge 14‑9...............................Obligations of charge payers 14‑10............................Obligations of collection agents 14‑11.................Obligations of persons claiming charge exemption Part 1‑4—Livestock products Division 15—Introduction 15‑1..............................Simplified outline of this Part Division 16—Dairy produce 16‑1................................Obligations of levy payers 16‑2.............................Obligations of collection agents 16‑3...................Obligations of persons claiming levy exemption Division 17—Goat fibre 17‑1................................Obligations of levy payers 17‑2.............................Obligations of collection agents 17‑3...................Obligations of persons claiming levy exemption Division 18—Wool 18‑1......................Obligations of levy payers or charge payers 18‑2.............................Obligations of collection agents 18‑3.............Obligations of persons claiming levy or charge exemption 18‑4...Process for obtaining exemption from giving monthly returns—levy payers 18‑5Process for obtaining exemption from giving monthly returns—collection agents Part 1‑5—Other animals Division 19—Introduction 19‑1..............................Simplified outline of this Part Division 20—Farmed prawns 20‑1......................Obligations of levy payers or charge payers 20‑2.............................Obligations of collection agents 20‑3.............Obligations of persons claiming levy or charge exemption 20‑4Process for obtaining exemption from giving quarterly returns—levy payers or charge payers 20‑5Process for obtaining exemption from giving quarterly returns—collection agents Division 21—Game animals 21‑1................................Obligations of levy payers Division 22—Macropods 22‑1................................Obligations of levy payers 22‑2...................Obligations of persons claiming levy exemption 22‑3...Process for obtaining exemption from giving monthly returns—levy payers Division 23—Ratites 23‑1................................Obligations of levy payers 23‑2.............................Obligations of collection agents 23‑3...................Obligations of persons claiming levy exemption Schedule 2—Plants and plant products Part 2‑1—Crops Division 24—Introduction 24‑1..............................Simplified outline of this Part Division 25—Cotton 25‑1......................Obligations of levy payers or charge payers 25‑2.............................Obligations of collection agents Division 26—Grain 26‑1................................Obligations of levy payers 26‑2.............................Obligations of collection agents 26‑3...................Obligations of persons claiming levy exemption Division 27—Pasture seeds 27‑1................................Obligations of levy payers 27‑2.............................Obligations of collection agents Division 28—Rice 28‑1................................Obligations of levy payers 28‑2.............................Obligations of collection agents Division 29—Sugarcane 29‑1................................Obligations of levy payers 29‑2.............................Obligations of collection agents 29‑3...................Obligations of persons claiming levy exemption Part 2‑2—Forestry Division 30—Introduction 30‑1..............................Simplified outline of this Part Division 31—Forest growers levy 31‑1................................Obligations of levy payers 31‑2.............................Obligations of collection agents 31‑3...................Obligations of persons claiming levy exemption 31‑4Process for obtaining exemption from giving quarterly returns—collection agents Division 32—Forest industries products levy 32‑1................................Obligations of levy payers 32‑2...................Obligations of persons claiming levy exemption 32‑3...Process for obtaining exemption from giving quarterly returns—levy payers Division 33—Forest industries export charge 33‑1...............................Obligations of charge payers 33‑2.............................Obligations of collection agents 33‑3..................Obligations of persons claiming charge exemption 33‑4.Process for obtaining exemption from giving quarterly returns—charge payers 33‑5Process for obtaining exemption from giving quarterly returns—collection agents Division 34—Forest products import charge 34‑1...............................Obligations of charge payers 34‑2.............................Obligations of collection agents 34‑3..................Obligations of persons claiming charge exemption Part 2‑3—Horticulture Division 35—Introduction 35‑1..............................Simplified outline of this Part Division 36—Agaricus mushrooms 36‑1................................Obligations of levy payers 36‑2.............................Obligations of collection agents 36‑3...................Obligations of persons claiming levy exemption 36‑4...Application for alternative payment method—large producers or purchasers 36‑5.........................When is mushroom spawn purchased? Division 37—Almonds 37‑1......................Obligations of levy payers or charge payers 37‑2.............................Obligations of collection agents 37‑3.............Obligations of persons claiming levy or charge exemption Division 38—Apples and pears 38‑1......................Obligations of levy payers or charge payers 38‑2.............................Obligations of collection agents 38‑3.............Obligations of persons claiming levy or charge exemption 38‑4.Process for obtaining exemption from giving quarterly returns—charge payers 38‑5Process for obtaining exemption from giving quarterly returns—collection agents Division 39—Avocados 39‑1......................Obligations of levy payers or charge payers 39‑2.............................Obligations of collection agents 39‑3.............Obligations of persons claiming levy or charge exemption 39‑4Process for obtaining exemption from giving quarterly returns—levy payers or charge payers 39‑5Process for obtaining exemption from giving quarterly returns—collection agents Division 40—Bananas 40‑1................................Obligations of levy payers 40‑2.............................Obligations of collection agents 40‑3...................Obligations of persons claiming levy exemption 40‑4...Process for obtaining exemption from giving quarterly returns—levy payers 40‑5Process for obtaining exemption from giving quarterly returns—collection agents Division 41—Cherries 41‑1......................Obligations of levy payers or charge payers 41‑2.............................Obligations of collection agents 41‑3.............Obligations of persons claiming levy or charge exemption Division 42—Chestnuts 42‑1......................Obligations of levy payers or charge payers 42‑2.............................Obligations of collection agents 42‑3.............Obligations of persons claiming levy or charge exemption 42‑4Process for obtaining exemption from giving quarterly returns—levy payers or charge payers 42‑5Process for obtaining exemption from giving quarterly returns—collection agents Division 43—Citrus 43‑1......................Obligations of levy payers or charge payers 43‑2.............................Obligations of collection agents 43‑3.............Obligations of persons claiming levy or charge exemption 43‑4.Process for obtaining exemption from giving quarterly returns—charge payers 43‑5Process for obtaining exemption from giving quarterly returns—collection agents Division 44—Custard apples 44‑1......................Obligations of levy payers or charge payers 44‑2.............................Obligations of collection agents 44‑3.............Obligations of persons claiming levy or charge exemption 44‑4.Process for obtaining exemption from giving quarterly returns—charge payers 44‑5Process for obtaining exemption from giving quarterly returns—collection agents Division 45—Dried tree fruit 45‑1................................Obligations of levy payers 45‑2.............................Obligations of collection agents 45‑3...................Obligations of persons claiming levy exemption Division 46—Ginger 46‑1................................Obligations of levy payers 46‑2.............................Obligations of collection agents 46‑3...................Obligations of persons claiming levy exemption 46‑4...Process for obtaining exemption from giving quarterly returns—levy payers 46‑5Process for obtaining exemption from giving quarterly returns—collection agents Division 47—Lychees 47‑1......................Obligations of levy payers or charge payers 47‑2.............................Obligations of collection agents 47‑3.............Obligations of persons claiming levy or charge exemption Division 48—Macadamia nuts 48‑1......................Obligations of levy payers or charge payers 48‑2.............................Obligations of collection agents 48‑3.............Obligations of persons claiming levy or charge exemption Division 49—Mangoes 49‑1......................Obligations of levy payers or charge payers 49‑2.............................Obligations of collection agents 49‑3.............Obligations of persons claiming levy or charge exemption Division 50—Melons 50‑1......................Obligations of levy payers or charge payers 50‑2.............................Obligations of collection agents 50‑3.............Obligations of persons claiming levy or charge exemption 50‑4Process for obtaining exemption from giving quarterly returns—levy payers or charge payers 50‑5Process for obtaining exemption from giving quarterly returns—collection agents Division 51—Nashi 51‑1......................Obligations of levy payers or charge payers 51‑2.............................Obligations of collection agents 51‑3.............Obligations of persons claiming levy or charge exemption 51‑4.Process for obtaining exemption from giving quarterly returns—charge payers 51‑5Process for obtaining exemption from giving quarterly returns—collection agents 51‑6..................................Application provisions Division 52—Olives 52‑1................................Obligations of levy payers 52‑2.............................Obligations of collection agents 52‑3...................Obligations of persons claiming levy exemption Division 53—Onions 53‑1......................Obligations of levy payers or charge payers 53‑2.............................Obligations of collection agents 53‑3.............Obligations of persons claiming levy or charge exemption 53‑4Process for obtaining exemption from giving quarterly returns—levy payers or charge payers 53‑5Process for obtaining exemption from giving quarterly returns—collection agents Division 54—Papaya 54‑1......................Obligations of levy payers or charge payers 54‑2.............................Obligations of collection agents 54‑3.............Obligations of persons claiming levy or charge exemption Division 55—Passionfruit 55‑1......................Obligations of levy payers or charge payers 55‑2.............................Obligations of collection agents 55‑3.............Obligations of persons claiming levy or charge exemption 55‑4Process for obtaining exemption from giving quarterly returns—levy payers or charge payers 55‑5Process for obtaining exemption from giving quarterly returns—collection agents Division 56—Persimmons 56‑1......................Obligations of levy payers or charge payers 56‑2.............................Obligations of collection agents 56‑3.............Obligations of persons claiming levy or charge exemption Division 57—Pineapples 57‑1......................Obligations of levy payers or charge payers 57‑2.............................Obligations of collection agents 57‑3.............Obligations of persons claiming levy or charge exemption 57‑4Process for obtaining exemption from giving quarterly returns—levy payers or charge payers 57‑5Process for obtaining exemption from giving quarterly returns—collection agents Division 58—Potatoes 58‑1......................Obligations of levy payers or charge payers 58‑2.............................Obligations of collection agents 58‑3.............Obligations of persons claiming levy or charge exemption 58‑4Process for obtaining exemption from giving quarterly returns—levy payers or charge payers 58‑5Process for obtaining exemption from giving quarterly returns—collection agents Division 59—Prunes 59‑1................................Obligations of levy payers 59‑2.............................Obligations of collection agents 59‑3...................Obligations of persons claiming levy exemption Division 60—Rubus (raspberry, blackberry etc.) 60‑1......................Obligations of levy payers or charge payers 60‑2.............................Obligations of collection agents 60‑3.............Obligations of persons claiming levy or charge exemption 60‑4Process for obtaining exemption from giving quarterly returns—levy payers or charge payers 60‑5Process for obtaining exemption from giving quarterly returns—collection agents Division 61—Stone fruit 61‑1......................Obligations of levy payers or charge payers 61‑2.............................Obligations of collection agents 61‑3.............Obligations of persons claiming levy or charge exemption 61‑4Process for obtaining exemption from giving quarterly returns—levy payers or charge payers 61‑5Process for obtaining exemption from giving quarterly returns—collection agents Division 62—Strawberries 62‑1................................Obligations of levy payers 62‑2.............................Obligations of collection agents 62‑3........................When are strawberry runners purchased? Division 63—Sweet potatoes 63‑1......................Obligations of levy payers or charge payers 63‑2.............................Obligations of collection agents 63‑3.............Obligations of persons claiming levy or charge exemption 63‑4Process for obtaining exemption from giving quarterly returns—levy payers or charge payers 63‑5Process for obtaining exemption from giving quarterly returns—collection agents Division 64—Vegetables 64‑1......................Obligations of levy payers or charge payers 64‑2.............................Obligations of collection agents 64‑3.............Obligations of persons claiming levy or charge exemption 64‑4Process for obtaining exemption from giving quarterly returns—levy payers or charge payers 64‑5Process for obtaining exemption from giving quarterly returns—collection agents Part 2‑4—Viticulture Division 65—Introduction 65‑1..............................Simplified outline of this Part Division 66—Table grapes levy and table grapes export charge 66‑1......................Obligations of levy payers or charge payers 66‑2.............................Obligations of collection agents 66‑3.............Obligations of persons claiming levy or charge exemption Division 67—Dried grapes levy and dried grapes export charge 67‑1......................Obligations of levy payers or charge payers 67‑2.............................Obligations of collection agents 67‑3.............Obligations of persons claiming levy or charge exemption 67‑4..Process for obtaining exemption from giving monthly returns—charge payers 67‑5Process for obtaining exemption from giving monthly returns—collection agents Division 68—Grapes research levy 68‑1................................Obligations of levy payers 68‑2.............................Obligations of collection agents 68‑3...................Obligations of persons claiming levy exemption Division 69—Wine grapes levy 69‑1................................Obligations of levy payers 69‑2.............................Obligations of collection agents Division 70—Wine export charge 70‑1...............................Obligations of charge payers 70‑2..................Obligations of persons claiming charge exemption 70‑3........Process for obtaining approval to pay wine export charge annually Part 2‑5—Other plants and plant products Division 71—Introduction 71‑1..............................Simplified outline of this Part Division 72—Fodder 72‑1...............................Obligations of charge payers 72‑2..................Obligations of persons claiming charge exemption Division 73—Nursery products 73‑1................................Obligations of levy payers 73‑2.............................Obligations of collection agents 73‑3.............................When are containers purchased? Division 74—Tea tree oil 74‑1......................Obligations of levy payers or charge payers 74‑2.............................Obligations of collection agents 74‑3.............Obligations of persons claiming levy or charge exemption Division 75—Turf 75‑1......................Obligations of levy payers or charge payers 75‑2.............Obligations of persons claiming levy or charge exemption 75‑3Process for obtaining exemption from giving quarterly returns—levy payers or charge payers