Commonwealth Numbered Regulations - Explanatory Statements

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PRIMARY INDUSTRIES LEVIES AND CHARGES COLLECTION (DEER AND DEER VELVET)REGULATIONS 1992 NO. 203

EXPLANATORY STATEMENT

STATUTORY RULES 1992 No. 203

Issued by the authority of the Minister of State for Primary Industries and Energy

Primary Industries Levies and Charges Collection Act 1991

Deer Slaughter Levy Act 1992

Primary Industries Levies and Charges Collection (Deer and Deer Velvet) Regulations

Section 30 of the Primary Industries Levies and Charges Collection Act 1991 (the Collection Act) provides that the Governor-General may make regulations for the purposes of the Act, including:

•       making provision in relation to the payment of levies or charges payable to the Commonwealth under the Act;

•       requiring producers of collection products, their intermediaries and other prescribed persons to make and keep records in respect of prescribed products, and to give returns or information for the purposes of the Act; and

•       prescribing penalties, not exceeding a fine of $1,000, for offences against the regulations.

Subsection 9(1) of the Deer Slaughter Levy Act 1992 provides for the Governor-General to make regulations required or permitted by the Act to be prescribed. Subsection 5(1) of this Act provides for the definitions of "cold dressed carcase weight", "dressed carcase" and "hot dressed carcase weight" in relation to slaughtered deer to be determined in accordance with the regulations.

The Deer Slaughter Levy Act 1992, the Deer Export Charge Act 1992 the Deer Velvet Levy Act 1992 and the Deer Velvet Export Charge Act 1992 (the deer levy and charge Acts) impose levies and charges in respect of the deer industry which are to be collected, on 1 July 1992, under the Collection Act.

The main purpose of the Regulations is to incorporate the deer industry levy and charge Acts with the Collection Act to enable the Commonwealth to collect the deer industry levies and charges on behalf of the deer industry. The Regulations also provide for the administration of the deer industry levy and charge collection system by establishing the procedures and requirements for making levy payments, lodging returns and record keeping to be carried out by deer industry producers, processors and agents who will be paying the levies and charges.

Reference to provisions in the Act imposing penalties for failure to meet requirements in relations to the making of payments and the lodging of returns is included in the Regulations where these penalties apply. The Regulations also set penalties of $1,000 in respect of failure to meet record keeping requirements.

The Regulations also include descriptions of a dressed carcase and hot and cold dressed carcase weight for slaughtered deer to provide definitions of these terms which are used to determine the rate of levy imposed on slaughtered deer for the purposes of the Deer Slaughter Levy Act 1992. The deer carcase descriptions were developed for the deer industry by the Authority for Uniform Specification Meat and Livestock (AUS-MEAT), the national organisation responsible for quality standards and accurate descriptions of meat.

Together with the Rural Industries Research and Development Corporation Regulations (Amendment) and Rural Industries Research and Development Corporation (Deer) Regulations, the Regulations comprise a package of regulations which give effect to the deer industry levy and charge Acts and commence on 1 July 1992, the date of commencement of the deer industry levy and charge Acts.

Details of the Regulations are provided in the Attachment.

ATTACHMENT

DETAILS OF THE PRIMARY INDUSTRIES LEVIES AND CHARGES COLLECTION (DEER AND DEER VELVET) REGULATIONS

Regulation 1 states that the Regulations are to be cited as the Primary Industries Levies and Charges Collection (Deer and Deer Velvet) Regulations.

Regulation 2 gives the date of commencement of the Regulations as 1 July 1992.

Regulation 3 incorporates the Primary Industries Levies and Charges Collection Regulations into the Regulations and states that they must be read as one with the Regulations.

Regulation 4 defines various terms and expressions used in the Regulations.

Regulation 5 provides a definition of "dressed carcase" in relation to slaughtered deer for the purposes of subsection 5(1) of the Deer Slaughter Levy Act 1992.

Regulation 6 defines "cold dressed carcase weight" and "hot dressed carcase weight" for the purposes of subsection 5(1) of the Deer Slaughter Levy Act 1992.

Regulation 7 defines the term "charge" for the purposes of subsection 4(1) of the Collection Act as a charge imposed by the Deer Export Charge Act 1992 and the Deer Velvet Export Charge Act 1992 and defines the term "Levy" similarly as a levy imposed by the Deer Slaughter Levy Act 1992 and the Deer Velvet Levy Act 1992.

Regulation 8 prescribes a financial year as a levy year in relation to the deer industry under subsection 4(1) of the Collection Act.

Regulation 9 defines a processor in relation to the deer industry as the person association, cooperative society, board or authority that produces deer or deer velvet, in accordance with paragraph (a) in the definition of "processor" under subsection 4(1) of the Collection Act.

Regulation 10 defines a producer in respect of slaughtered deer, live deer for export, and deer velvet in accordance with the provisions of subsection 4(1) of the Collection Act.

Under Subregulation 10(1) in relation to slaughtered deer, a producer is the person who owns the deer on which levy is imposed under the Deer Slaughter Levy Act 1992 at the time when slaughter takes place, in accordance with paragraph 4(1)(f).

Under Subregulation 10(2), a producer of live export deer on which an export charge is imposed under the Deer Export Charge Act 1992 is the person who exports the deer from Australia, in accordance with paragraph 4(1)(g).

Subregulation 10(3) defines a producer of deer velvet on which levy is imposed under the Deer Velvet Levy Act 1992 in the case of deer velvet which is sold as the person who owns the velvet immediately before it is sold, and in the case of deer velvet used in the production of other goods as the person who owns the velvet immediately before the goods are produced, in accordance with paragraph 4(1)(e).

Subsection 10(4) defines a producer of export deer velvet on which charge is imposed under the Deer Velvet Export Charge Act 1992 as the person who exports the deer velvet from Australia, in accordance with paragraph 4(1)(g) of the Collection Act.

Regulation 11 provides that amounts of levy or charge payable in relation to deer or deer velvet are due to be paid on the last day for lodging a return for the product (under Regulations 13 and 14), for the purposes of section 6 of the Collection Act.

The Note advises that the various penalties for non-payment of levy or charge set out in section 15 of the Collection Act apply.

Regulation 12 sets out the liability of processors and exporting agents in relation to payment of levy or charge or related payments for the purpose of better securing the payment of levy.

Subregulation 12(1) declares that paragraph 7(2)(b) of the Collection Act applies to processors of deer and deer velvet, making a processor of deer or deer velvet liable to pay on behalf of the producer any levy due for payment or levy in relation to the product that remains unpaid by the producer and any amount of accrued penalty on unpaid levy payable by the producer under subsection 15(1) of the Act.

Subregulation 12(2) declares that subsection 7(3) of the Collection Act applies to exporting agents of live deer and deer velvet, making an exporting agent of live deer or deer velvet liable to pay on behalf of the producer any charge due for payment on or in relation to the products that remains unpaid by the producer and any amount of accrued penalty on unpaid charge payable by the producer under subsection 15(1) of the Act.

Regulation 13 provides that abattoir proprietors slaughtering deer and persons who export live deer in any one month must lodge a return on or before the 28th day after the end of that month during which slaughtering of deer or export of deer took place.

The Note advises that penalties set under section 24 of the Collection Act apply in relation to refusing or failing to submit a return and for knowingly providing a document, a statement, a return or information which is false or misleading in any necessary detail.

Regulation 14 provides that in respect of deer velvet, an exporter, a first purchaser, buying or selling agent or a producer, who respectively exports, buys or sells or produces deer velvet in any quarter must lodge a return on or before the 28th day after the end of that quarter in which the leviable or chargeable activity took place.

The Note advises that, as in Regulation 13, section 24 of the Collection Act applies.

Regulation 15 sets out the information that all persons who are required to lodge a return under Regulations 13 and 14 must include in the returns.

Subregulation 15(1) sets out the general information that must be included in all returns.

Subregulations 15(2) sets out the additional detail which must be stated in lodging a return by the proprietor of an abattoir in respect of deer slaughtered at the abattoir during the month for which the return is being lodged.

Subregulation 15(3) sets out the additional detail which must be stated in lodging a return by a exporter of live deer in respect of deer exported during the quarter for which the return is being lodged.

Subregulation 15(4) sets out the additional detail which must be stated in lodging a return by a deer velvet exporter, first purchaser, buying agent or selling agent, or a producer of deer velvet which is used by or on behalf of the producer to manufacture deer velvet products, for the quarter for which the return is being lodged.

Regulation 16 provides that any deer producer required to lodge returns under the Regulations, any producer of deer who uses deer velvet to manufacture deer velvet products, any abattoir proprietor, any deer exporter or deer velvet exporter, any buying agent or first purchaser of deer velvet, or any selling agent for deer velvet must keep appropriate records in accordance with the requirements set out under Subregulations 16(1) to 16(6).

The records to be kept relate, with respect to deer slaughtered or exported live, to the numbers, weights and carcase type as appropriate and, with respect to deer velvet, to the weight, quality and value of velvet handled and are to be kept on a monthly or quarterly basis as specified.

Regulation 16 further provides for a penalty of $1,000 for failure to meet these requirements.

Regulation 17 provides that any person required to keep records in respect of deer or deer velvet under Regulation 16 must keep those records for a period of 5 years after the last day for lodging a return for the deer or deer velvet.

Regulation 17 further provides for a penalty of $1,000 for failure to meet this requirement.


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