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PRIMARY INDUSTRIES LEVIES AND CHARGES COLLECTION AMENDMENT REGULATIONS 2000 (NO. 1) 2000 NO. 133
EXPLANATORY STATEMENTSTATUTORY RULES 2000 No. 133
Issued by the Authority of the Minister for Agriculture, Fisheries and Forestry
Primary Industries Levies and Charges Collection Act 1991
Primary Industries (Excise) Levies Act 1999
Primary Industries (Customs) Charges Act 1999
Primary Industries Levies and Charges Collection Amendment Regulations 2000 (No. 1)
Primary Industries (Excise) Levies Amendment Regulations 2000 (No. 1)
Primary Industries (Customs) Charges Regulations 2000
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 that Act to be prescribed or necessary or convenient to be prescribed for carrying out or giving effect to that Act.
Section 8 of the Primary Industries (Excise) Levies Act 1999 provides that the Governor-General may make regulations prescribing matters required or permitted by that Act to be prescribed or necessary or convenient to be prescribed for carrying out or giving effect to that Act.
Section 8 of the Primary Industries (Customs) Charges Act 1999 provides that the Governor-General may make regulations prescribing matters required or permitted by that Act to be prescribed or necessary or convenient to be prescribed for carrying out or giving effect to that Act.
The Primary Industries (Excise) Levies Act 1999, (the Excise Levies Act), and the Primary Industries (Customs) Charges Act 1999, (the Customs Charges Act), consolidated the imposition of duties of excise and of customs on various primary industry commodities and products. In the consolidation process the former individual levies and charges imposition Acts were repealed. Regulations made under the repealed Acts were continued in force under transitional provisions in the Excise Levies Act and Customs Charges Act. The Collection Act provides the mechanisms for an efficient and effective collection process for all primary industry duties of excise and of customs. The Primary Industries Levies and Charges Collection Regulations 1991 (Collection Regulations) contain the details required for the collection process.
The purpose of these regulations is to continue the process of replacing regulations that were made under those Acts that have been repealed. The Collection Regulations are divided into Schedules to be generally and serially compatible with those in the Excise Levies Act, since the number of commodities on which excise levies are imposed is greater that the number of commodities on which customs charges are imposed. The naming and numbering of Schedules in the Primary Industries (Excise) Levies Regulations 1999 reflect the naming and numbering of Schedules to the Excise Levies Act. Similarly, the naming and numbering of Schedules to the Primary Industries (Customs) Charges Regulations 2000 reflect the naming and numbering of Schedules to the Customs Charges Act.
There are no policy changes or new requirements for levy payers (other than two matters mentioned in Attachment 2). The details for each levy or charge now follow a standard format to simplify readability. Similar regulations have been done for the National Residue Survey levies.
Details of the substantive provisions contained in the proposed Primary Industries Levies and Charges Collection Amendment Regulations 2000 (No. 1), Primary Industries (Excise) Levies Amendment Regulations 2000 (No. 1) and Primary Industries (Customs) Charges Regulations 2000, are included in Attachments 1, 2 and 3 respectively.
The Regulations commence on 1 July 2000.
ATTACHMENT 1
PRIMARY INDUSTRIES LEVIES AND CHARGES COLLECTION AMENDMENT REGULATIONS 2000 (No. 1 )
Regulation 1 gives the name of the regulations as the Primary Industries Levies and Charges Collection Amendment Regulations 2000 (No. 1).
Regulation 2 provides that the Regulations would commence on 1 July 2000.
Regulation 3 states that Schedule 1 amends the Primary Industries Levies and Charges Collection Regulations 1991.
SCHEDULE AMENDMENTS
Item 1 updates paragraph 4 of the Reader's Guide.
Item 2 updates paragraph 7 of the Reader's Guide.
Item 3 amends the year in the definition of Customs Charges Regulations in regulation 2.
Item 4 upgrades the, definition of lodge.
Item 5 inserts new regulation 2A that provides the means to determine whether companies were or are related to each other.
Item 6 upgrades the Secretary's postal address.
Item 7 amends the requirements for lodging returns.
Item 8 removes the note explaining what the subsequent schedules represent.
Item 9 inserts the following Schedules after Schedule 1:
Schedule 2 Beef production
Schedule 3 Buffalo
Schedule 4 Buffalo slaughter
Schedule 5 Cattle (exporters)
Schedule 6 Cattle (producers - )
Schedule 7 Cattle transactions
These Schedules contain substantive provisions setting out collection requirements and other matters relating to the collection of levies and charges. The basic details included in each Schedule are set out below.
Schedule 2: Beef Production
* Definitions of cattle, leviable cattle, levy and service kill basis;
* What is a levy year;
* Who is a processor;
* Who is a producer;
* Liabilities of intermediaries for levy - processors;
* When is levy due for payment;
* Who must lodge a return;
* When must a return be lodged;
* What must be included in a return; and
* What records must be kept.
Schedule 3: Buffalo
* Definitions of charge and chargeable buffalo;
* What is a levy year;
* Liabilities of intermediaries for levy - exporting agents;
* When is charge due for payment;
* Who must lodge a return;
* When must a return be lodged.
* What must be included in a return (exporting agents)
* What must be included in a return (producers);
* What records must be kept (exporting agents); and
* What records must be kept (producers).
Schedule 4: Buffalo Slaughter
* Definitions of leviable buffalo, levy and service kill basis;
* What is a levy year;
* Who is a processor;
* Liabilities of intermediaries for levy - processors;
* When is levy due for payment;
* Who must lodge a return;
* When must a return be lodged;
* What must be included in a return;
* What records must be kept by processors;
* What records must be kept by owners of slaughtered buffalo; and
* Statement to be given at the request of the proprietor of the abattoir.
Schedule 5: Cattle (exporters)
* Definitions of cattle, charge and chargeable cattle;
* What is a levy year;
* Who is a producer;
* Liabilities of intermediaries for charge - exporting agents;
* When is charge due for payment;
* Who must lodge a return;
* When must a return be lodged.
* What must be included in a return; and
* What records must be kept.
Schedule 6: Cattle (producers)
* Definitions of bobby calf, cattle, charge, chargeable bobby calf and chargeable cattle;
* What is a levy year;
* Who is a producer;
* Liabilities of intermediaries for charge - exporting agents;
* When is charge due for payment;
* Who must lodge a return;
* When must a return be lodged.
* What must be included in a return; and
* What records must be kept.
Schedule 7.. Cattle Transactions
* Definitions of bobby calf, cattle, deal, leviable bobby calf, leviable cattle, leviable lot-fed cattle, levy, lot-fed cattle, sale, transaction and service kill basis;
* What is a levy year;
* Who is a processor;
* Liabilities of intermediaries for levy - processors;
* When is levy due for payment - monthly returns;
* Who must lodge a monthly return;
* When must a monthly return be lodged;
* What must be included in a monthly return - agents and first purchasers;
* What must be included in a monthly return - processors;
* When is levy due for payment - annual returns;
* Who must lodge an annual return;
* When must an annual return be lodged;
* What must be included in an annual return - producers;
* What records must be kept by producers;
* What records must be kept by agents and first purchasers;
* What records must be kept by processors;
* Statement to be given to processor if levy is not payable;
* Records to be kept by persons on whose behalf cattle are delivered to a processor;
and
Records to be kept when cattle are sold with real property.
Item 10 corrects minor drafting errors in Schedule 8, paragraph 7.
Item 11 corrects a minor drafting error in Schedule 8, paragraph 10.
Item 12 omits the note following Schedule 8.
Item 13 inserts headings and notes for the following Schedules before Schedule 19:
Schedule 9 Cotton
Schedule 10 Dairy produce
Schedule 11 Deer
Schedule 12 Deer slaughter
Schedule 13 Deer velvet
Schedule 14 Dried fruits
Schedule 15 Forest industries (export)
Schedule 16 Forest industries (import)
Schedule 17 Forest industries products
Schedule 18 Goat fibre
Item 14 corrects minor drafting errors in Schedule 19, paragraph 7.
Item 15 corrects a minor drafting error in Schedule 19, paragraph 10.
Item 16 omits the notes following Schedule 19.
Item 17 inserts headings and notes for the following Schedules before Schedule 29:
Schedule 20 Grapes
Schedule 21 Honey
Schedule 22 Horticultural products
Schedule 23 Laying chickens
Schedule 24 Live-stock (exporters)
Schedule 25 Live-stock (producers)
Schedule 26 Live-stock slaughter
Schedule 27 Live-stock transactions
Schedule 28 Meat chickens
Schedules 20, 21 and 28 do not contain substantive provisions.
Schedule 22 will be divided into Parts. Schedule 22 currently contains substantive provisions in Part 1 (definitions) and Part 12 (Nursery Products). The other Parts are represented by headings and notes indicating with which horticultural products the Parts will deal, and the current collection arrangements for those commodities.
Schedules 24, 25, 26, and 27 contain substantive provisions as detailed below.
Schedule 24: Live-stock (exporters)
* Definitions of charge, chargeable live-stock and live-stock;
* What is a levy year;
* Who is a processor;
* Who is a producer;
* Liabilities of intermediaries for charge - exporting agents;
* When is charge due for payment;
* Who must lodge a return;
* When must a return be lodged;
* What must be included in a return; and
* What records must be kept.
Schedule 25: Live-stock (producers)
* Definitions of charge, chargeable live-stock and live-stock;
* What is a levy year;
* Liabilities of intermediaries for charge - exporting agents;
* When is charge due for payment;
* Who must lodge a monthly return;
* When must a return be lodged;
* What must be included in a return; and
* What records must be kept.
Schedule 26: Live-stock Slaughter
* Definitions of leviable live-stock, levy, live-stock and service kill basis;
* What is a levy year;
* Liabilities of intermediaries for levy - processors;
* When is levy due for payment;
* Who must lodge a return;
* When must a return be lodged;
* What must be included in a return; and
* What records must be kept.
Schedule 27.. Live-stock Transactions
* Definitions of agent, deal, leviable live-stock, levy, live-stock, sale and transaction;
* What is a levy year;
* Who is a processor;
* Who is a producer;
* Liabilities of intermediaries for levy - processors;
* When is levy due for payment - monthly returns;
* Who must lodge a monthly return;
* When must a monthly return be lodged;
* What must be included in a monthly return;
* When is levy due for payment - annual returns;
* Who must lodge an annual return;
* When must an annual return be lodged;
* What must be included in an annual return - producers;
* What records must be kept by producers;
* What records must be kept by agents and first purchasers;
* Statement to be given to processor if levy is not payable;
* Records to be kept by persons on whose behalf cattle are delivered to a processor; and
* Records to be kept when cattle are sold with real property.
Item 18 corrects minor drafting errors in Schedule 29, paragraph 7.
Item 19 corrects a minor drafting error in Schedule 29, paragraph 10.
Item 20 omits the note following Schedule 29.
Item 21 inserts headings and notes for the following Schedules before Schedule 32:
Schedule 30 Pasture seeds
Schedule 31 Pig slaughter
Item 22 omits the definitions of processor and producer from Schedule 32.
Item 23 corrects minor drafting errors in Schedule 32, paragraph 7.
Item 24 omits the note following Schedule 32.
Item 25 inserts the heading and note for Schedule 33, Sugar Cane, before
Schedule 34, Wheat.
Item 26 corrects minor drafting errors in Schedule 34, paragraph 8.
Item 27 omits the note following Schedule 34.
Item 28 inserts the headings and notes for the following Schedules after Schedule 34:
Schedule 35 Wine
Schedule 36 Wine Grapes