Primary Industries (Consequential Amendments and Transitional Provisions) Act 2024 (60 of 2024)

Schedule 3   Application and transitional provisions - operation of new law

4   Transitional provisions - exemptions from giving returns for usual return periods

(1) If:

(a) under regulations made under the Primary Industries Levies and Charges Collection Act 1991,a person had an exemption from lodging returns, in relation to an animal product or plant product, for usual return periods in the last levy year for that product, being a financial year or calendar year, that began before the commencement of this item; and

(b) the person lodged a return for that financial year or calendar year in accordance with those regulations;

the exemption is taken to also apply for the next financial year or calendar year, as the case may be, for the purposes of rules made under the Primary Industries Levies and Charges Collection Act 2024.

(2) Subitem (1) does not prevent the exemption from being revoked in accordance with rules made under the Primary Industries Levies and Charges Collection Act 2024.

(3) In this item:

animal product has the same meaning as in the Primary Industries Levies and Charges Collection Act 2024.

levy year has the same meaning as in the Primary Industries Levies and Charges Collection Act 1991, as in force immediately before the commencement of this item.

plant product has the same meaning as in the Primary Industries Levies and Charges Collection Act 2024.

quarter means a period of 3 months beginning on 1 July, 1 October, 1 January or 1 April.

usual return period means a quarter or a calendar month.