Commonwealth Numbered Regulations - Explanatory Statements

[Index] [Search] [Download] [Related Items] [Help]

PRIMARY INDUSTRIES LEVIES AND CHARGES COLLECTION (COARSE GRAINS) REGULATIONS (AMENDMENT) 1993 NO. 249

STATUTORY RULES 1993 No. 249

Issued by Authority of the Minister for Primary Industries and Energy

Coarse Grains Levy Act 1992

Primary Industries Levies and Charges Collection Act 1991

Primary Industries Levies and Charges Collection (Coarse Grains) Regulations (Amendment)

In the Primary Industries Levies and Charges Collection (Coarse Grains) Regulations (the Regulations) the definition of the sale value for oats, cereal rye or sorghum does not take account of the special situation that occurs when these grains are produced specifically for sale as seed for sowing. In this case there are added costs in growing the grain and the harvested product is subjected to special cleaning, grading and chemical processes, as well as requiring packaging and labelling. As a result, the sale price of the seed is significantly higher than the price at which grain of the same type would be sold for normal commercial purposes such as milling or stockfeed.

The proposed Regulations will provide that for the purposes of determining levy, the sale value of oats, cereal rye and sorghum sold as seed for sowing shall be determined as if the grain had been sold at the market price applying to that particular coarse grain when sold for normal commercial purposes at the time levy is imposed. This will ensure that under the ad valorem levy arrangements, seed oats, cereal rye and sorghum growers are levied on the same value basis as other growers of these grains.

The proposed Regulations will commence on 1 October to coincide with the start of the crop year and the commencement of a levy collection period.

Details of the proposed Regulations are set out in the Attachment.

ATTACHMENT

Details of the proposed Regulations are as follows:

Regulation 1 - Provides for the proposed Regulations to commence on 1 October 1993.

Regulation 2 - Provides for the amendment of the Primary Industries Levies and Charges Collection (Coarse Grains) Regulations.

Regulation 3 -

Subregulation 3.1 inserts a new paragraph in regulation 5 to provide that the sale value of oats, cereal rye and sorghum sold as seed for sowing shall be determined as if the grain had been sold for normal commercial purposes at the market price prevailing on the day the grain was delivered.

Subregulation 3.2 amends subparagraph 5(1)(b)(ii) relating to oats, cereal rye and sorghum not intended for sowing, to clarify that where there are no sales invoices the sale value is the market price prevailing on the day the grain was processed or delivered.