Commonwealth Numbered Regulations - Explanatory Statements

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PRIMARY INDUSTRIES LEVIES AND CHARGES COLLECTION (COARSE GRAINS) REGULATIONS1992 NO. 306

STATUTORY RULES 1992 No. 306

Issued by the Authority of the Minister for Primary Industries and Energy

Primary Industries Levies and Charges Collection Act 1991

Coarse Grains Levy Act 1992

Primary Industries Levies and Charges Collection (Coarse Grains) Regulations

Section 30 of the Primary Industries Levies and Charges Collection Act 1991 (the Act) provides that the Governor-General may make regulations for the purposes of the Act. Research levies on barley and triticale are collected under separate regulations made under this Act.

The Coarse Grains Levy Act 1992 (the Levy Act), which commences on 1 October 1992, incorporates the existing barley and triticale research levies and imposes new levies on oats and cereal rye. Collection regulations to reflect this arrangement are now required.

Section 15 of the Levy Act provides that the Governor-General may make regulations for the purposes of the Levy Act.

Section 4 of the Acts Interpretation Act 1901 allows the making of an instrument under an Act which has been enacted but has not yet commenced. The instrument takes effect upon commencement of the relevant Act unless the instrument is expressed to take effect at a later date.

The proposed regulations repeal the current separate regulations for collection of the barley and triticale research levies and incorporate these with similar arrangements for the new oats and cereal rye research levies.

Matters prescribed in the new regulations include the manner of payment of levy and charge, requirements for lodgement of returns and furnishing of information, the making and keeping of accounts and records and the setting of penalties for breaches of the regulations.

Details of the proposed regulations are at Attachment A.

ATTACHMENT A

Regulation 1 provides for the Regulations to be cited as the Primary Industries Levies and Charges Collection (Coarse Grains) Regulations.

Regulation 2 provides that the Regulations shall commence on 1 October 1992.

Regulation 3 incorporates the Primary Industries Levies and Charges Collection Regulations.

Regulation 4 defines various terms used within the Regulations.

Regulation 5 defines the sales value of oats and cereal rye for the purposes of determining the amount of levy to be paid.

Regulation 6 prescribes the financial year as the levy year in relation to leviable coarse grain.

Regulation 7 defines (by exclusion) more clearly what processing grain involves for the purpose of imposing the levy.

Regulation 8 provides that levy is due for payment 28 days after the end of the quarter in which liability to pay the levy was incurred.

Regulation 9 provides for receivers or processors to pay on behalf of the producer any levies that are due for payment and remain unpaid. They also become liable for payment of any penalties resulting from non-payment.

Regulation 10 establishes who must lodge quarterly returns.

Regulation 11 provides that returns must be lodged within 28 days of the end of the quarter in question.

Regulation 12 details what must be included in returns.

Regulation 13 details requirements regarding the keeping of records and establishes penalties for breaches of this regulation.

Regulation 14 establishes a five year retention period for the keeping of records.

Regulation 15 repeals the Primary Industries Levies and Charges Collection (Barley Research) Regulations and the Primary Industries Levies and Charges Collection (Triticale) Regulations.

Regulation 16 provides that barley and triticale harvested prior to 1 October 1992 remains subject to the regulations referred to in Regulation 15.