Commonwealth Numbered Regulations

1994 No. 373 PRIMARY INDUSTRIES LEVIES AND CHARGES COLLECTION (CUSTARD APPLES) REGULATIONS - REG 13

13. The following persons must lodge an annual return for custard apples:

   (a)  a first purchaser who, in the course of business, buys custard apples
        in a levy year (except by a retail sale);

   (b)  a buying agent who, in the course of business, buys custard apples in
        a levy year (except by a retail sale);

   (c)  a selling agent who sells custard apples in a levy year;

   (d)  an exporter who exports custard apples in a levy year;

   (e)  an exporting agent who exports custard apples in a levy year. (NOTES:
1. "First purchaser", "selling agent', "buying agent" and "exporting agent"
are defined in subsection 4 (1) of the Collection Act.
2. There may be a penalty if a person does not lodge an annual return (see
section 24 of the Collection Act).)