Commonwealth Numbered Acts

PRIMARY INDUSTRIES LEVIES AND CHARGES COLLECTION ACT 1991 No. 25, 1991 - SECT 9

9. (1) For better securing the payment of levy or charge, a person who has
been paid an amount on account of levy or charge or in relation to penalty
under subsection (2), must, within a prescribed period after the receipt of
that amount, pay that amount to the Commonwealth.

(2) Subject to this section, a person to whom prescribed goods or services in
relation to collection products of a particular kind are sold must, within a
prescribed period after the purchase of those goods or services, pay to the
person selling those goods or services:

   (a)  an amount on account of:

        (i)    in the case of leviable products - the levy that would be
               payable by that first-mentioned person on products of that kind
               on their sale or use in the production of other goods after
               being subjected to the process facilitated by those goods or
               services; or

        (ii)   in the case of chargeable products that are not also
               leviable products - the charge that would be payable by that
               first-mentioned person on products of that kind on their
               exportation from Australia after being subjected to the process
               facilitated by those goods or services; and

   (b)  an amount equal to the amount of any penalty payable by that
        first-mentioned person under section 15 in relation to levy or charge,
        as the case may be, because of a previous purchase of such
        prescribed goods or services.

(3) A person is not required to make a payment under paragraph (2) (a) because
of the purchase of prescribed goods or services in relation to
collection products of a particular kind if he or she informs the person
selling those goods or services, in writing:

   (a)  where leviable products of that kind are not also chargeable products:

        (i)    that he or she does not intend to use those goods or services
               in producing leviable products of that kind; or

        (ii)   that he or she does intend to use those goods or services in
               producing leviable products of that kind but does not intend to
               sell those products or use them in the production of other
               goods; and

   (b)  where chargeable products of that kind are not also leviable products:

        (i)    that he or she does not intend to use those goods or services
               in producing chargeable products of that kind; or

        (ii)   that he or she does intend to use those goods or services in
               producing chargeable products of that kind but does not intend
               to sell those products or use them in the production of other
               goods; and

   (c)  where leviable products of that kind are also chargeable products:

        (i)    that he or she does not intend to use those goods or services
               in producing leviable products, or chargeable products, of that
               kind; or

        (ii)   that he or she does intend to use those goods and services in
               producing leviable products, or chargeable products, of that
               kind but does not intend, in the case of leviable products, to
               sell those products or use them in the production of other
               goods, or, in the case of chargeable products, to export those
               products from Australia.

(4) Where a person makes a payment to a seller of prescribed goods or services
in relation to collection products of a particular kind on account of levy or
charge that would be payable on products of that kind if they were sold, or
used in the production of other goods, after being subjected to the process
facilitated by those goods or services, the first-mentioned person is, on
making that payment, discharged from liability to pay levy or charge on
collection products of that kind that are so sold or used after being
subjected to the process facilitated by those goods or services but the
liability of the seller under subsection (1) is not affected.

(5) Where a person makes a payment of an amount of penalty to a seller of
prescribed goods or services in relation to collection products of a
particular kind, being penalty payable by reason of a previous purchase of
such goods or services, the person is, on making that payment, discharged from
liability to pay that penalty to the Commonwealth but the liability of the
seller under subsection (1) is not affected.

(6) If, after payment of an amount on account of levy under this Act to the
seller of prescribed goods or services, those goods or services are used in
the production, or preparation for export from Australia, of chargeable
products:

   (a)  the amount paid to the seller is taken to have been paid on account of
        charge; and

   (b)  any payment by the seller to the Commonwealth of an amount equal to
        the amount referred to in paragraph (a) is taken to have been made by
        the seller to the Commonwealth on account of charge.

(7) Where a person has paid levy or charge in respect of collection products,
that person is not liable to pay an amount on account of levy or charge, as
the case may be, in respect of those products under this section.

(8) In this section:

"chargeable products" means a collection product in respect of which charge is
imposed;

"leviable products" means a collection product in respect of which levy is
imposed.