Gazette APVMA 7, 5 July 2005 page 11

NOTICE

Levy Due Date for Payment

Please be reminded that the due date for payment of levy for the 6 month period from 1 January to 30 June 2004 is 31 July 2005. Full payment must be made on this date and there is no option to pay by instalments.

The following late payment penalties apply if payment is received after the due date:

$200 per product – If the unpaid levy is less than or equal to $10,000; or
$400 per product – If the unpaid levy is greater than $10,000

Please direct any queries to the Assistant Accountant on 02 6272 4851.

LIABILITY FOR PAYMENT OF LEVY – PRODUCT TRANSFERS

Registrants are advised of the following provisions of the Agricultural and Veterinary Chemical Products (Collection of Levy) Act 1994 (the Levy Act) regarding liability for payment of levy where the legal ownership of a chemical product has changed during the course of a calendar year.

Section 3 of the Levy Act provides that the sale or transfer of ownership of a chemical product is taken to be a leviable disposal by the vendor – that is, the person who was the legal owner prior to the sale or transfer. However, any specific unit or amount of a chemical product can have only one leviable disposal so the subsequent sales of actual product which was made as part of the transfer in ownership of the product would not be a leviable disposal for the purpose of the Levy Act.

Furthermore, section 8 of the Levy Act effectively provides that the last registrant in any calendar year is liable to pay levy on the leviable value of all disposals which occurred during the whole of the relevant year. Thus if a chemical product was sold to a new owner during the course of that year, the new owner is liable to pay levy on all sales which occurred that year, including those before the sale.

Registrants and potential registrants are hereby advised that if they assume the legal ownership of a chemical product they will be liable for payment of levy in respect to the leviable disposals over the full year. Purchasers of chemical product may wish to make suitable allowance for this in the contract of the sale.