Commonwealth Numbered Regulations

1994 No. 373 PRIMARY INDUSTRIES LEVIES AND CHARGES COLLECTION (CUSTARD APPLES) REGULATIONS - REG 12

12. For the purposes of section 6 of the Collection Act, levy or export charge
for custard apples must be paid:

   (a)  on the day on which an annual return referred to in regulation 13 is
        lodged; or

   (b)  for a person who does not lodge an annual return within the period
        required under regulation 15-on the last day of that period. (NOTES:
1. Section 12 of the Levy Act and the Charge Act respectively provide that
levy and export charge is payable by the producer of custard apples. However,
to make the collection of levies and export charges easier, they may be
collected from a first purchaser, selling agent, buying agent or exporting
agent (see section 7 of the Collection Act.)
2. There is a penalty for unpaid levy or charge (see section 15 of the
Collection Act).)