Commonwealth Numbered Regulations - Explanatory Statements
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PRIMARY INDUSTRIES LEVIES AND CHARGES COLLECTION AMENDMENT (FOREST GROWERS) REGULATION 2016 (F2016L00740)
EXPLANATORY STATEMENT
Issued by Authority of the Deputy Prime Minister and Minister for Agriculture and Water Resources
Primary Industries Levies and Charges Collection Act 1991
Primary Industries Levies and Charges Collection Amendment (Forest Growers) Regulation 2016
Legislative Authority
Section 30 of the Primary Industries Levies and Charges Collection Act 1991 provides that the Governor-General may make regulations prescribing matters required or permitted by this Act to be prescribed, or necessary or convenient to be prescribed for carrying out or giving effect to this Act.
Part 9 of Schedule 37 to the Primary Industries Levies and Charges Collection Regulations 1991 sets out details for payment of the forest growers levy and other collection matters.
Purpose
The purpose of the Primary Industries and Levies and Charges Collection Amendment (Forest Growers) Regulation 2016 (the Regulation) is to specify two new categories of required information for leviable logs processed from trees felled in a plantation, being:
1. exotic softwood trees of the genus Pinus sp.
2. other exotic softwood trees.
The Regulations apply to returns for quarters and financial years that start on or after 1 July 2016.
Background
Levies and charges are introduced, administered and collected by the Australian Government, usually at the request of industry. The Department of Agriculture and Water Resources (the Department) disburses the levy collected to the relevant recipient body, Plant Health Australia (PHA) in this instance.
The Australian Forest Products Association (AFPA) is the national industry body that represents the forest growers industry as a signatory to the Emergency Plant Pest Response Deed (EPPRD). The EPPRD is a legally binding agreement between the Australian Government, state and territory governments, industry signatories and PHA, for the management and funding of emergency responses to plant pest incursions. Emergency Plant Pest Response (EPPR) levies provide a mechanism for industries to meet their financial obligations for nationally cost-shared emergency responses under that agreement if the need arises.
AFPA has requested amendments to the existing levy arrangements to activate (or set to a positive rate) the EPPR forest growers levy for Pinus sp. plantation logs only. The levy raises money to repay the Australian Government for costs paid on behalf of the forest growers industry in relation to the nationally cost-shared emergency response to giant pine scale under the EPPRD. As giant pine scale only affects trees of the genus Pinus Sp., Pinus sp. growers are the primary beneficiaries of the eradication response.
Impact and Effect
The Regulation changes the level of detail in the records kept for levy collection purposes and the information to be provided on levy return forms in relation to leviable logs felled in a plantation. These records and information on levy return forms facilitate collection of levies and compliance in levy paying, and reflects how the levies are imposed. Levy payers need to keep and report information on the number of plantation logs that are of the genus Pinus sp. and those that are not, to ensure that EPPR levy component can be collected on Pinus sp. plantation forest logs only. The Regulation ensures that collected levies are correctly identified and disbursed.
Consultation
In accordance with the Australian Government Levy Principles and Guidelines, as they relate to the activation of nil-rated emergency response levies for the purpose of funding the industry contribution to an emergency response under the EPPRD, AFPA:
* took reasonable steps to notify forest grower levy payers that it was requesting that the Minister for Agriculture and Water Resources increase the EPPR levy
* held a formal objection period from 4 December 2015 to 15 January 2016.
AFPA also consulted with the processors, who are the collection point for the levy, on the proposed changes to the levy sub-categories. No objections were received.
The Department consulted the Department of the Prime Minister and Cabinet and the Treasury in preparing the Regulation. The Office of Best Practice Regulation has agreed that a Regulation Impact Statements is not required (ID 20341).
Details / Operation
Details of the Regulation are set out in the Attachment A.
The Regulation is compatible with the human rights and freedoms recognised or declared under section 3 of the Human Rights (Parliamentary Scrutiny) Act 2011. A full statement of compatibility is set out in the Attachment B.
The Regulation is a legislative instrument for the purposes of the Legislation Act 2003.
Attachment A
Details of the Primary Industries Levies and Charges Collection Amendment (Forest Growers) Regulation 2016
Section 1 - Name of Regulation
This section provides that the name of the Regulation is the Primary Industries Levies and Charges Collection Amendment (Forest Growers) Regulation 2016.
Section 2 - Commencement
This section provides for the Regulation to commence on 1 July 2016.
Section 3 - Authority
This section provides that the Regulation is made under the Primary Industries Levies and Charges Collection Act 1991.
Section 4 - Schedule
This section provides for the Primary Industries Levies and Charges Collection Regulations 1991 to be amended as set out in Schedule 1.
Schedule 1 - Amendments
Item 1 repeals paragraph 9.14(a) and replaces it with a new provision. Previously, the information required on the quantity of logs made a distinction between logs felled in a plantation and logs other than those felled in a plantation. The replacement provision requires this information, but makes a further distinction for logs felled in a plantation, between logs from exotic softwood trees of the genus Pinus sp. and other logs felled in a plantation.
Item 2 repeals paragraph 9.15(b) and replaces it with a new provision. Previously, the information required on the quantity of logs made a distinction between logs felled in a plantation and logs other than those felled in a plantation. The replacement provision requires the same information, but adds a further distinction for logs felled in a plantation, between logs from exotic softwood trees of the genus Pinus sp. and other logs felled in a plantation.
Item 3 repeals paragraph 9.16(b) and replaces it with a new provision. Previously, the information required on the quantity of logs made a distinction between logs felled in a plantation and logs other than those felled in a plantation. The replacement provision requires the same information, but adds a further distinction for logs felled in a plantation, between logs from exotic softwood trees of the genus Pinus sp. and other logs felled in a plantation.
Item 4 repeals paragraph 9.23(1)(a) and replaces it with a new provision. Previously, the information required on the quantity of logs made a distinction between logs felled in a plantation and logs other than those felled in a plantation. The replacement provision requires the same information, but adds a further distinction for logs felled in a plantation, between logs from exotic softwood trees of the genus Pinus sp. and other logs felled in a plantation.
Item 5 repeals subparagraphs 9.24(1)(c)(ii), (iii) and (iv) and replaces them with four new subparagraphs. Previously, the information required on the quantity of logs made a distinction between logs felled in a plantation and logs other than those felled in a plantation. The replacement provision requires this information, but makes a further distinction for logs felled in a plantation, between logs from exotic softwood trees of the genus Pinus sp. and other logs felled in a plantation. The new subparagraph (v) requires information about the amount of levy paid for each kind of leviable logs mentioned in subparagraphs (ii), (iii) and (iv).
Item 6 repeals paragraph 9.24(1)(d) and replaces it with a new provision. Previously, the information required on the quantity of logs made a distinction between logs felled in a plantation and logs other than those felled in a plantation. The replacement provision requires this information, but makes a further distinction for logs felled in a plantation, between logs from exotic softwood trees of the genus Pinus sp. and other logs felled in a plantation.
Item 7 repeals subparagraphs 9.25(1)(c)(ii), (iii) and (iv) and replaces them with four new subparagraphs. Previously, the information required on the quantity of logs made a distinction between logs felled in a plantation and logs other than those felled in a plantation. The replacement provision requires this information, but makes a further distinction for logs felled in a plantation, between logs from exotic softwood trees of the genus Pinus sp. and other logs felled in a plantation. The new subparagraph (v) requires information about the amount of levy paid for each kind of leviable logs mentioned in subparagraphs (ii), (iii) and (iv).
Item 8 repeals paragraph 9.25(1)(d) and replaces it with a new provision. Previously, the information required on the quantity of logs made a distinction between logs felled in a plantation and logs other than those felled in a plantation. The replacement provision requires this information, but makes a further distinction for logs felled in a plantation, between logs from exotic softwood trees of the genus Pinus sp. and other logs felled in a plantation.
Attachment B
Statement of Compatibility with Human Rights
Prepared in accordance with Part 3 of the Human Rights (Parliamentary Scrutiny) Act 2011
Primary Industries Levies and Charges Collection Amendment (Forest Growers) Regulation 2016
This Legislative Instrument is compatible with the human rights and freedoms recognised or declared in the international instruments listed in section 3 of the Human Rights (Parliamentary Scrutiny) Act 2011.
Overview of the Legislative Instrument
The purpose of the Primary Industries and Levies and Charges Collection Amendment (Forest Growers) Regulation 2016 (the Regulation) is to specify two new categories of required information for leviable logs processed from trees felled in a plantation, being:
1. exotic softwood trees of the genus Pinus sp.
2. other exotic softwood trees.
The Regulations apply to returns for quarters and financial years that start on or after 1 July 2016.
Human rights implications
This Legislative Instrument does not engage any of the applicable rights or freedoms.
Conclusion
This Legislative Instrument is compatible with human rights as it does not raise any human rights issues.
The Hon. Barnaby Joyce MP
Deputy Prime Minister and Minister for Agriculture and Water Resources