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PRIMARY INDUSTRIES LEVIES AND CHARGES COLLECTION (DRIED VINE FRUITS) REGULATIONS 1991 NO. 437
EXPLANATORY STATEMENTSTATUTORY RULES 1991 No. 437
Issued by the Authority of the Minister of State for Primary Industries and Energy.
PRIMARY INDUSTRIES LEVIES AND CHARGES COLLECTION ACT 1991
HORTICULTURAL LEVY ACT 1987
HORTICULTURAL EXPORT CHARGE ACT 1987
PRIMARY INDUSTRIES LEVIES AND CHARGES COLLECTION (DRIED VINE FRUITS) REGULATIONS
Subsections 14(1) of the Horticultural Levy Act 1987 (the Levy Act) and the Horticultural Export Charge Act 1987 (the Charge Act) and subsection 30(1) of the Primary Industries Levies and Charges Collection Act 1991 (No. 25 Assented to 1 March 1991), (the PILCC Act), provide that the Governor-General may make regulations for the purposes of these Acts.
Section 6 of the Levy Act provides for a levy to be imposed on leviable horticultural products produced in Australia that are sold or used in the production of other goods. Similarly, section 6 of the Charge Act provides for an export charge to be imposed on chargeable horticultural products produced in Australia that are exported. The funds raised provide the means for horticultural industries to participate in the Australian Horticultural Corporation (AHC) or in product boards of the AHC.
The proposed Regulations prescribe dried fruits as a leviable and a chargeable horticultural product. The funds raised by the levy and charge will finance the operations of the Australian Dried Fruits Board (ADFB), a product board of the AHC.
At present the ADFB is funded by an export charge only, at a rate of charge of $30 per tonne. However, the dried fruits industry has requested that the funding base be broadened to include a levy on dried fruit production sold domestically. The rate of levy and export charge sought under the proposed Regulations will be less than the current charge rate and so total amounts raised will be substantially unchanged.
Provision for the present export charge is made under the Primary Industries Levies and Charges (Dried Fruits Export Charge) Regulations (SR 1991 No. 203). These Regulations are repealed by the proposed Regulations.
Section 8A of the Levy and Charge Acts provides that regulations may fix the rate of levy and charge destined for a product board of the AHC in relation to the horticultural products in respect of which the board was established. Subsection 14(3A) of the Levy and Charge Acts provides that before making regulations for the purposes of section 8A, the Governor-General must take into consideration any relevant recommendation made to the Minister by the product board concerned. The ADFB has recommended a levy and charge rate of $19 per tonne of dried vine fruits and the proposed Regulations implement this rate.
Section 7 of the PILCC Act provides that for better securing the payment of levy and charge, a selling agent, buying agent or an exporting agent who deals in prescribed products may be declared liable to pay, on behalf of the producer, amounts of levy or charge due for payment that remain unpaid by the producer. The proposed Regulations prescribe dried vine fruits. Section 8 of the PILCC Act provides that these intermediaries may deduct such amounts paid from proceeds due to the producer.
The proposed Regulations also provide for the manner of payment of levy and charge, the provision of returns and the keeping of records.
Details of the proposed Regulations are attached.
ATTACHMENT
DETAILS OF THE REGULATIONS
Regulation 1 is a formal provision.
Regulation 2 provides that the Regulations commence on 1 January 1992.
Regulation 3 provides that the Primary Industries Levies and Charges Collection Regulations, which provide regulations on matters common to all levies and charges collected under the PILCC Act, must be read as one with these Regulations.
Regulation 4 defines terms used in the Regulations.
Regulation 5 provides that for the purposes of these Regulations levy years coincide with calendar years.
Regulation 6 prescribes dried vine fruits for the purposes of the definition of "processor" in the PILCC Act.
Regulation 7 provides that for the purposes of these Regulations, the producer is the person who owns the dried vine fruits immediately before delivery to a processing establishment. Under section 12 of the Levy and Charge Acts, levy and charge on leviable and chargeable horticultural products is payable by the producer.
Regulation 8 requires that levy and charge on dried vine fruits be paid by the same dates as returns are due. These dates are set by Regulation 16 for annual returns and Regulation 18 for monthly returns.
Regulation 9 prescribes dried vine fruits as a horticultural product subject to levy.
Regulation 10 prescribes dried vine fruits as a horticultural product subject to export charge.
Regulation 11 provides for exporting agents of dried vine fruits to be prescribed as intermediaries in the collection of export charge under subsection 7(3) of the PILCC Act.
Regulation 12 discharges intermediaries from a requirement to lodge levy returns if they buy or sell dried vine fruits from a grower who processes and sells fruits. Under regulation 17, such growers are required to lodge their own returns.
Regulation 13 prescribes that the rate of levy is $19 per tonne for dried vine fruits produced from 1 January 1992.
Regulation 14 prescribes that the rate of export charge is $19 per tonne for dried vine fruits produced from 1 January 1992.
Regulation 15 requires that growers who process and sell dried vine fruits by retail sale and people who have been granted exemption from submitting quarterly returns, must submit annual returns.
Regulation 16 provides that persons required to lodge annual returns must do so by 14 February in the following levy year.
Regulation 17 provides for persons who deal in dried vine fruits and certain growers who process and sell dried vine fruits to lodge monthly returns unless exempted by the Secretary of the Department.
Regulation 18 requires that persons required to lodge monthly returns under regulation 17 must do so on or before the 14th day after the end of the month following the month in which the dried vine fruits cease to be in the control of the person who is required to lodge the return, or, if appropriate, the processor (packer) of the fruits. Once packed, dried fruit may be held in store for some time by the agent, first purchaser or the packer, before shipment to a third party. This provision therefore allows payment of the levy or charge to be more closely aligned with receipt of proceeds for the fruit by the agent or first purchaser from the third party.
Regulation 19 provides that a person who expects to have a relatively small levy and export charge liability in a levy year (that is, if total weight of dried vine fruits for which the person is liable is less than 100 tonnes), they can apply for permission to submit annual instead of quarterly returns.
Regulation 20 details the information which must be provided when applying for exemption from submitting quarterly returns and prescribes where applications should be lodged.
Regulation 21 provides guidance for the Secretary of the Department on the matters he or she must take into account when considering an application for exemption or continuation of an exemption. The regulation also requires the Secretary to make a decision and advise the applicant in writing of the result of the application within 14 days of lodgement.
Regulation 22 allows the Secretary to continue an exemption from submitting quarterly returns to the following levy year where a person currently has an exemption. The Secretary must also provide written notice of the decision on whether or not to continue the exemption within 14 days of receiving the annual return from the person.
Regulation 23 requires that a person who unsuccessfully applies for exemption from submitting quarterly returns, or whose exemption is not extended, must submit any overdue returns within 28 days of receiving advice that their application was unsuccessful, and thereafter submit quarterly returns in the manner prescribed under regulation 16.
Regulation 24 prescribes details of the information which should be contained in returns and where the returns should be lodged.
Regulation 25 describes what records of transactions must be kept by growers and dealers and prescribes a maximum penalty of $1,000 to apply for breaches of this regulation.
Regulation 26 requires that records be kept for at least 5 years.
Regulation 27 allows people to apply to the Administrative Appeals Tribunal to appeal decisions by the Secretary to refuse to either grant or continue an exemption from submitting quarterly returns.
Regulation 28 repeals the Regulations which provide for the present export charge on dried vine fruits. It also contains transitional provisions in relation to those Regulations.