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PRIMARY INDUSTRIES LEVIES AND CHARGES COLLECTION AMENDMENT REGULATIONS 2003 (NO. 1) 2003 NO. 12
EXPLANATORY STATEMENTSTATUTORY RULES 2003 No. 12
Issued by the Authority of the Parliamentary Secretary to the Minister for Agriculture, Fisheries and Forestry
Primary Industries (Excise) Levies Act 1999
Primary Industries (Customs) Charges Act 1999
Primary Industries Levies and Charges Collection Act 1991
Primary Industries (Excise) Levies Amendment Regulations 2003 (No. 2)
Primary Industries (Customs) Charges Amendment Regulations 2003 (No. 2)
Primary Industries Levies and Charges Collection Amendment Regulations 2003 (No. 1)
Section 8 of the Primary Industries (Excise) Levies Act 1999 (the Excise Act), Section 8 of the Primary Industries (Customs) Charges Act 1999 (the Charges Act), and Section 30 of the Primary Industries Levies and Charges Collection Act 1991 (the Collection Act) each 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.
Sub clause 14 (2) of Schedule 27 to the Excise Act provides that if there is a body designated in relation to a particular product, and before the Governor-General makes regulations, the Minister must take into consideration any relevant recommendation made to the Minister by the designated industry body.
Sub clause 13 (2) of Schedule 14 to the Charges Act provides that if there is a body designated in relation to a particular product, and before the Governor-General makes regulations, the Minister must take into consideration any relevant recommendation made to the Minister by the designated industry body.
The regulations implement a compulsory levy (and/or an export charge) on certain products to fund industries' share of the costs of the activities of Plant Health Australia Limited (PHA). The Primary Industries (Excise) Levies Amendment Regulations 2003 (No. 2), (the Excise regulations), and the Primary Industries (Customs) Charges Amendment Regulations 2003 (No. 2), (the Charges regulations), respectively set the initial rate of levy and export charge. To minimise the overall burden on business, the PHA levy and/or export charge are being established by making a small reduction in the present operative rate of the existing research and development (R&D) levies and charges. The Primary Industries Levies and Charges Collection Amendment Regulations 2003 (No. 1), (the Collection regulations), will spell out the framework for the collection of the levy and export charge by incorporating references to the PHA levies and charges within existing arrangements. Although the proposed PHA levies and charges are to be established as a new levy (or charge) the basic collection arrangements will be identical to those for the existing R&D levies and charges.
The establishment of PHA was jointly supported by the Commonwealth government, State and Territory governments and industry. The money raised will be used to meet plant industries' contributions towards a joint Commonwealth government, State and Territory governments and industry agreement to fund the development and implementation of national plant health policies and programs.
Separate arrangements are to be put in place to deal with the disbursement of moneys to PHA.
The Office of Regulation Review has been consulted and has advised that a Regulation Impact Statement is not necessary for the legislation (RIS ID number 2567).
Details of the regulations, namely, the Excise regulations, the Charges regulations and the Collection regulations, are contained in Attachments 1, 2 and 3 respectively.
The regulations commence on 1 March 2003.
ATTACHMENT 1
PRIMARY INDUSTRIES (EXCISE) LEVIES AMENDMENT REGULATIONS 2003 (No. 2).
Regulation 1 provides for the name of the regulations to be the Primary Industries (Excise) Levies Amendment Regulations 2003 (No. 2).
Regulation 2 provides for the regulations to commence on 1 March 2003.
Regulation 3 provides that Schedule 1 amends the Primary Industries (Excise) Levies Regulations 1999.
SCHEDULE 1 AMENDMENTS
Item 1 inserts a new clause 2A of the Reader's guide to include reference to the Plant Health Australia levy.
Item 2 amends regulation 3.
Item 3 inserts a definition of PHA, Plant Health Australia Limited. It specifies that the term PHA has the same meaning as used in the Plant Health Australia (Plant Industries) Funding Act 2003.
Item 4 inserts a definition of PHA levy and a new subregulation 3(2). The new sub regulation makes clear that if a term has been defined elsewhere (particularly in the Collection Regulations) then that meaning is to be used for interpreting the expression in these regulations. For example the term "levy year" is defined for most commodities in the equivalent schedule to the Collection regulations, and so that interpretation is to be used in these Regulations rather than duplicate the provision here.
Item 5 removes the definition of 'levy year' from Schedule 4, clause 1. This logically follows from the insertion made in item [4].
Item 6 substitutes a new clause 4 of schedule 4 (other than the notes). Its purpose is to specify the reduced operative rates for the R&D levy on the various kinds of leviable coarse grains. This Item also specifies the new rate of PHA levy on the various kinds of leviable coarse grains.
Item 7 specifies the reduced operative rate of R&D levy for cotton.
Item 8 inserts a new clause 2 that specifies the new rate of PHA levy on cotton, the authority under which the levy is imposed and who pays the levy.
Item 9 omits the existing note under clause 1 of Schedule 12 of the Regulations.
Item 10 inserts a new note after subclause 2(1) of Schedule 12 of the Regulations.
Item 11 Substitutes a new note under clause 3 of Schedule 12 of the Regulations.
Item 12 inserts a new clause 4 after clause 3 of Schedule 12, which specifies the reduced operative rate of R&D levy for leviable grain legumes and inserts a new clause 5 that specifies the new rate of PHA levy on leviable grain legumes, the authority under which the levy is imposed and who pays the levy.
Item 13 amends Schedule 15, paragraph 3.4 (a) and specifies the reduced operative rate of R&D levy for apples per kilogram.
Item 14 omits the word 'cent' and replaces it with the words 'of a cent' in order to further clarify the terminology used to describe the levy rate.
Item 15 inserts a new clause 3.4A that specifies the new rate of PHA levy on apples, the authority under which the levy is imposed and who pays the levy.
Item 16 amends Schedule 15, paragraph 7.4 and specifies the reduced operative rate of R&D levy for oranges and other citrus and inserts a new clause 7.4A that specifies the new rate of PHA levy on oranges and other citrus, the authority under which the levy is imposed and who pays the levy.
Item 17 amends Schedule 15, paragraphs 14.4 (a) and (b) and specifies the reduced operative rate of R&D levy for potatoes per tonne.
Item 18 inserts a new clause 14AA that specifies the new rate of PHA levy on potatoes, the authority under which the levy is imposed and who pays the levy. A note is added to alert readers of exemptions to the levy.
Item 19 amends Schedule 15, clause 16.4 to change the operative rate of R&D levy from $8 per 1000 strawberry runners to $7.92 per 1000 strawberry runners.
Item 20 inserts a new clause 16AA that specifies the new rate of PHA levy on strawberry runners, the authority under which the levy is imposed and who pays the levy.
Item 21 amends Schedule 15, clause 17.5 (about vegetables) to change the operative rate of R&D levy from 0.5% of the value of vegetables sold to 0.4925% of the value of vegetables sold.
Item 22 inserts a new clause 17.5A that specifies the new rate of PHA levy on vegetables, the authority under which the levy is imposed and who pays the levy.
Item 23 omits the existing note under clause 1 of Schedule 20 of the Regulations.
Item 24 inserts a new note after subclause 2(1) of Schedule 20 of the Regulations.
Item 25 inserts a new clause 3 after clause 2 of Schedule 20, which specifies the reduced operative rate of R&D levy for leviable oilseeds and inserts a new clause 4 that specifies the new rate of PHA levy on leviable oilseeds, the authority under which the levy is imposed and who pays the levy.
Item 26 amends Schedule 23 (about rice) and inserts a new clause 2 that specifies the new rate of PHA levy on rice, the authority under which the levy is imposed, who pays the levy and the varieties of rice on which PHA levy is imposed. Clause 1 is also amended by adding new varieties to be levied and provides consistency with varieties specified under clause 2.
Item 27 amends the operative rate of R&D levy on wheat from 1% to 0.99%.
Item 28 inserts a new clause 5 that specifies the new rate of PHA levy on wheat, the authority under which the levy is imposed and who pays the levy.
ATTACHMENT 2
PRIMARY INDUSTRIES (CUSTOMS) CHARGES AMENDMENT REGULATIONS 2003 (No. 2).
Regulation 1 provides for the name of the regulations to be the Primary Industries (Customs) Charges Amendment Regulations 2003 (No. 2).
Regulation 2 provides for the regulations to commence on 1 March 2003.
Regulation 3 provides that Schedule 1 amends the Primary Industries (Customs) Charges Regulations 2000.
SCHEDULE 1 AMENDMENTS
Item 1 inserts a new clause 2A of the Reader's guide to include reference to charges imposed to fund Plant Health Australia Limited.
Item 2 changes the format of the clause and inserts a number sequence to Regulation 3 commencing at 1.
Item 3 inserts a definition of Plant Health Australia Limited (PHA). It specifies that the term PHA has the same meaning as used in the Plant Health Australia (Plant Industries) Funding Act 2002.
Item 4 inserts a new sub regulation 3(2). The new sub regulation makes clear that if a term has been defined elsewhere (particularly in the Collection Regulations) then that meaning is to be used for interpreting the expression in these regulations. For example the term "levy year" is defined for most commodities in the corresponding schedule to the Collection Regulations, and so that interpretation is to be used in these Regulations rather than duplicate the provision here.
Item 5 amends the operative rates of research component of the charge on apples per kilogram for Schedule 10, paragraph 3.4(a).
Item 6 omits the word 'cent' and replaces it with the words 'of a cent' in order to further clarify the terminology used to describe the levy rate.
Item 7 inserts the new clause 3.4A with an operative rate of 0.02 cents per kilogram of apples for PHA charge, the authority under which the charge is imposed and who pays the charge.
Item 8 amends Schedule 10, clause 7.4 and specifies the reduced operative rate of R&D levy for oranges and other citrus.
Item 9 inserts a new clause 7.4A that specifies the new rate of PHA levy on oranges and other citrus, the authority under which the levy is imposed and who pays the levy.
Item 10 amends Schedule 10 clause 14.4 and specifies the reduced operative R&D rate of charge for potatoes. The new operative rate is 49 cents per tonne of unprocessed potatoes.
Item 11 inserts the new clause 14AA with an operative rate of 1 cent per tonne of unprocessed potatoes for PHA charge, the authority under which the charge is imposed and who pays the charge.
Item 12 amends the operative R&D rate of charge for vegetables. The new operative rate is 0.4925 % of the free on board value of the vegetables.
Item 13 inserts the new clause 17.5A with an operative rate of 0.0075 per cent of the free on board value of the vegetables for PHA charge, the authority under which the charge is imposed and who pays the charge.
ATTACHMENT 3
PRIMARY INDUSTRIES LEVIES AND CHARGES COLLECTION AMENDMENT REGULATIONS 2003 (No. 1).
Regulation 1 provides for the name of the regulations to be the Primary Industries Levies and Charges Collection Amendment Regulations 2003 (No. 1).
Regulation 2 provides for the regulations to commence on 1 March 2003.
Regulation 3 provides that Schedule 1 amends the Primary Industries Levies and Charges Collection Regulations 1991.
SCHEDULE 1 AMENDMENTS
Item 1 amends the definition of "levy" in Schedule 8 to include reference to the fact that PHA levy is also imposed on leviable coarse grains.
Item 2 amends the definition of "levy" in Schedule 9 on leviable cotton.
Item 3 amends the definition of "charge" in Schedule 19 to include reference to the fact that PHA charge is also imposed on leviable grain legumes.
Item 4 amends the definition of "charge" in Schedule 22 to include reference to the fact that PHA charge is also imposed on horticultural products.
Item 5 amends the definition of "levy" in Schedule 22 to include reference to the fact that PHA levy is also imposed on horticultural products.
Item 6 amends the definition of "levy" in Schedule 29 to include reference to the fact that PHA levy is also imposed on leviable oilseeds.
Item 7 amends the definition of "levy" in Schedule 32 to include reference to the fact that PHA levy is also imposed on rice.
Item 8 amends the definition of "levy" in Schedule 34 to include reference to the fact that PHA levy is also imposed on wheat.