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PRIMARY INDUSTRIES (EXCISE) LEVIES AMENDMENT REGULATIONS 2001 (NO. 4) 2001 NO. 109

Statutory Rules 2001 No. 109

Issued by the Authority of the Parliamentary Secretary to the Minister

for Agriculture, Fisheries and Forestry

Primary Industries Levies and Charges Collection Act 1991

Primary Industries (Customs) Charges Act 1999

Primary Industries (Excise) Levies Act 1999

Primary Industries (Excise) Levies Amendment Regulations 2001 (No. 4)

Primary Industries (Customs) Charges Amendment Regulations 2001 (No. 3)

Primary Industries Levies, Charges and Collection Amendment Regulations 2001 (No. 2)

Primary Industries Levies, Charges and Collection Repeal Regulations 2001

Section 8 of the Primary Industries (Excise) Levies Act 1999 [the Levies Act] 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 [the Charges Act] 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 30 of the Primary Industries Levies and Charges Collection Act 1991 [the Collection Act] 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 purpose of this package of regulations is twofold: first, to continue the consolidation of individual commodity levy and charges imposition provisions contained in two main regulations, being the Primary Industries (Excise) Levies Regulations 1999 (the Levies Regulations) and the Primary Industries (Customs) Charges Regulations 2000 (the Charges Regulations).

The first part of this package is a continuation of a process commenced at the end of 1999. It aims to update references in the Readers' Guide as well as consolidating imposition details for each commodity into the Levies Regulations and the Charges Regulations.

The second part puts forward separate regulations relating to the collection process. The purpose of these regulations is to provide the main criteria for the collection of each of the commodity levies and charges. The regulations also include minor consequential changes to the Primary Industries Levies and Charges Collection Regulations 1991 (the Collection Regulations). Additional regulations included in this package provide the means to repeal regulations previously retained only for transitional purposes (i.e. the Primary Industries Levies, Charges and Collection Repeal Regulations 2001).

The Collection Act provides the mechanisms for an efficient and effective collection process for all primary industry duties of excise and of customs. The Collection Regulations contain the details required for the collection process for each commodity.

The naming and numbering of Schedules in the Levies Regulations reflect the naming and numbering of Schedules to the Levies Act. Similarly, the naming and numbering of Schedules to the Charges Regulations reflect the naming and numbering of Schedules to the Charges Act. The naming and numbering of Schedules to Collection Regulations follows an alphabetical sequence similar to the Levies Regulations (as they were the larger of the two sets of imposition regulations). This process has now consolidated some 90% of all previous primary industry duties of excise and of customs and related collection regulations.

There are no policy changes or new requirements for levy payers. The details for each levy or charge now follows a standard format to simplify readability. Similar regulations have been done for the National Residue Survey levies and these are dealt with in a separate complementary package.

Details of the substantive provisions contained in the Primary Industries Levies and Charges Collection Amendment Regulations 2001 (No. 2), Primary Industries (Excise) Levies Amendment Regulations 2001 (No. 4), Primary Industries (Customs) Charges Amendment Regulations 2001 (No. 3), and Primary Industries Levies, Charges and Collection Repeal Regulations 2001, are included in Attachments 1, 2, 3 and 4 respectively.

The regulations would commence on 1 July 2001.

0101168A-010419A

0101167A-010419A

0101165A-010410A

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ATTACHMENT 1

PRIMARY INDUSTRIES LEVIES AND CHARGES COLLECTION AMENDMENT REGULATIONS 2001 (No. 2).

Regulation 1 provides for the name of these regulations to be the Primary Industries Levies, Charges and Collection Amendment Regulations 2001 (No. 2).

Regulation 2 provides that the regulations would commence on 1 July 2001.

Regulation 3 provides that Schedule 1 amends the Primary Industries Levies and Charges Collection Regulations 1991.

SCHEDULE 1

Item 1 omits references to 36 Schedules and substitutes references to 37 Schedules. This reflects the introduction of new data for kangaroos and for wool levies.

Item 2 amends references to schedules in paragraph 3 of the Reader's Guide. It replaces references to Schedules 2 to 36 with references to Schedules 2 to 37. This reflects the inclusion of Schedule 37 relating to wool.

Item 3 substitutes a new paragraph 7 of the Reader's Guide (dealing with the Customs Charges Regulations) and inserts a new paragraph 7A, which deals with wool.

Item 4 substitutes a new paragraph 10 of the Reader's Guide (dealing with the Excise Levies Regulations) and inserts a new paragraph 10A, which deals with wool.

Item 5 substitutes previous references to Schedules 9, 10, 11, 12 and 13.

Schedule 9 deals with Cotton. It provides the main criteria for collection of the cotton levy.

1 . Application;

2. Definitions;

3. What is a levy year;

4. Who is a processor;

5. Liability of intermediaries for levy;

6. When is levy due for payment;

7. Who must lodge a return;

8. When must a return be lodged;

9. What must be included in a return;

10. What records must be kept.

Schedule 10 deals with Dairy Produce. It provides the main criteria for collection of the dairy produce (all milk) levies.

1. Application;

2. Definitions;

3. What is a levy year;

4. Who is a processor;

5. Who is a producer;

6. Liability of intermediaries for levy;

7. When is levy due for payment;

8. Who must lodge a return;

9. When must a return be lodged;

10. What must be included in a return;

11. What records must be kept - first purchasers;

12. What records must be kept - manufacturers.

Schedule 11 deals with Deer.

It provides the main criteria for collection of the deer export charge.

1. Application;

2. Definitions;

3. What is a levy year;

4. Who is a producer;

5. Liability of intermediaries - exporting agents;

6. When is charge due for payment;

7. Who must lodge a return;

8. When must a return be lodged;

9. What must be included in a return;

10. What records must be kept.

Schedule 12 deals with Deer Slaughter.

It provides the main criteria for collection of the deer slaughter levy.

1 . Application;

2. Definitions;

3. What is a levy year.,

4. Who is a processor:

5. Who is a producer;

6. Liability of intermediaries - processors;

7. When is levy due for payment;

8. Who must lodge a return;

9. When must a return be lodged;

10 What must be included in a return;

11. What records must be kept.

Schedule 13 deals with Deer Velvet.

It provides the main criteria for collection of the deer velvet levy and export charge.

1 . Application;

2. Definitions;

3. What is a levy year.

4. Who is a processor..

5. Who is a producer - chargeable deer velvet;

6. Who is a producer -leviable deer velvet;

7. Liability of intermediaries - exporting agents;

8. Liability of intermediaries - processors;

9. When are levy and charge due for payment;

10. Who must lodge a return;

11. When must a return be lodged;

12. What must be included in a return;

13. What records must be kept.

Item 6 substitutes previous references to Schedule 18.

Schedule 18 deals with Goat Fibre.

It provides the main criteria for collection of the goat fibre levy.

1 . Application;

2. Definitions;

3. What is a levy year.

4. What is not a process;

5. Who is a producer;

6. When is levy due for payment;

7. Who must lodge a return;

8. When must a return be lodged;

9. What must be included in a return;

10. What records must be kept.

Item 7 substitutes previous references to Schedule 3 1, which relates to pig slaughter.

It provides the main criteria for collection of the pig slaughter levy.

1. Application;

2. Definitions;

3 . What is a levy year.

4. Who is a processor:

5. Liabilities of intermediaries - processors;

6. When is levy due for payment;

7. Who must lodge a return;

8. When must a return be lodged;

9. What must be included in a return;

10. What records must be kept;

11. Statement to be given at the request of the proprietor.

ATTACHMENT 2

PRIMARY INDUSTRIES (EXCISE) LEVIES AMENDMENT REGULATIONS 2001 (No. 4).

Regulation 1 gives the name of the regulations as the Primary Industries (Excise) Levies Amendment Regulations 2001 (No. 4).

Regulation 2 provides that the Regulations would commence 1 July 2001.

Regulation 3 provides that Schedule 1 amends the Primary Industries (Excise) Levies Regulations 1999.

SCHEDULE 1        AMENDMENTS

Item 1 amends references to schedules in paragraph 5 of the Readers Guide. Paragraph 5A reflects the inclusion of Schedule 27 relating to wool.

Item 2 substitutes paragraph 9 (about the Customs Charges Regulations), and inserts a new paragraph 9A to the Reader's Guide which deals with wool. Paragraphs 10 and 11 (about the collection regulations) are also modified to reflect the inclusion of wool.

Item 3 substitutes the note about Schedule 5 dealing with cotton.

Item 4 inserts a note cross-referencing the National Residue Survey Excise Levy (NRS Excise Levy) on dairy produce after clause 2 to Schedule 6.

Item 5 substitutes previous references to Schedules 7 and 8 which relate to deer slaughter and deer velvet levies.

SCHEDULE 7        DEER SLAUGHTER

Clause 1 provides that the cold dressed carcase weight of a slaughtered deer is to be determined by weighing the carcase 2 hours or more after slaughter.

Clause 2 defines the meaning of dressed carcase.

Clause 3 provides that the hot dressed carcase weight of a slaughtered deer is to be determined by weighing the carcase within 2 hours of slaughter. This clarifies the timings of the determination of the dressed carcase weight of the slaughtered deer.

Clause 4 prescribes 15 cents per kilogram, as the rate of levy on deer slaughtered when the hot dressed carcase weight of a slaughtered deer is determined. This is also known as the prescribed amount for subclause 3 (4) of the Schedule.

SCHEDULE 8        DEER VELVET

The note explains that this Schedule will deal with deer velvet.

Item 6 substitutes previous references to Schedule 11 about goat fibre.

Item 7 substitutes previous references to Schedule 22 about pie, slaughter levies.

SCHEDULE 22        PIG SLAUGHTER

Clause 1 prescribes the operative rates of the levy. Paragraph (1) sets the rate for research purposes as 70 cents per pig slaughtered. Paragraph (2) sets the rate for marketing purposes as $1.65 per pig slaughtered. The notes indicate the destination of the levies, in particular note 3 points out that there is provision for levy moneys to be destined for the Australian Animal Health Council but at present no amount has be set for this purpose. There is also a separate levy imposed on pigs slaughtered under the National Residue Survey (Excise) Levy Act 1998. As at 1 May 2001 the NRS levy was 8.5 cents per pig slaughtered.

ATTACHMENT 3

PRIMARY INDUSTRIES (CUSTOMS) CHARGES AMENDMENT REGULATIONS 2001 (No. 3).

Regulation 1 gives the name of the regulations as the Primary Industries (Customs) Charges Amendment Regulations 2001 (No. 3).

Regulation 2 provides that the Regulations would commence 1 July 2001.

Regulation 3 provides that Schedule 1 amends the Primary Industries (Customs) Charges Regulations 2000.

SCHEDULE 1        AMENDMENTS

Item 1 amends references to schedules in paragraph 5 of the Reader's Guide. A new paragraph 5A reflects the inclusion of Schedule 14 relating to wool.

Item 2 substitutes paragraph 9 (about the Excise Levies Regulations), and inserts a new paragraph 9A of the Reader's Guide which deals with levies on kangaroos and wool.

Item 3 substitutes the note on Schedule 5. That Schedule deals with deer.

Item 4 substitutes the note on Schedule 6. That Schedule deals with deer velvet.

Item 5 substitutes the note on Schedule 9. That Schedule deals with honey.

ATTACHMENT 4

PRIMARY INDUSTRIES LEVIES, CHARGES AND COLLECTION REPEAL REGULATIONS 2001

Regulation 1 gives the name of the regulations as the Primary Industries Levies, Charges and Collection Repeal Regulations 2001.

Regulation 2 provides that the Regulations would commence on 1 July 2001.

Regulation 3 provides that the Regulations listed in Schedule 1 are repealed.

Regulation 4 provides transitional provisions, such that, despite the repeal of regulations by the Schedule, those regulations still apply to levies and charges imposed before the commencement of the Schedule 1, that is, before the gazettal of these regulations.

SCHEDULE 1        REPEALS

1. Cotton Research Levy Regulations.

Section 1 provides for the repeal of Statutory Rules 1988 No. 212 and 1991 No. 402. These regulations were originally made under the former Cotton Levy Act 1982 and kept in force by transitional arrangements under Schedule 5 to the Primary Industries (Excise) Levies Act 1999.

2. Pig Slaughter Levy Regulations.

Section 2 provides for the repeal of the Statutory Rules listed in the table below. These regulations were originally made under the former Pig Slaughter Levy Act 1971 and kept in force by transitional arrangements under Schedule 22 to the Primary Industries (Excise) Levies Act 1999.

1975 No. 123	1977 No. 30	1978 No. 268
1980 No. 294	1981 No. 284	1984 No. 311
1985 Nos. 10 & 244	1987 No. 2 & 104	1988 No. 247
1989 No. 28	1991 No. 104	1992 No. 145
1993 No. 98 & 116	1994 No. 168

3. Primary Industries Levies and Charges Collection (Cotton) Regulations.

Section 3 provides for the repeal of Statutory Rules 1991 No. 269.

4.       Primary Industries Levies and Charges Collection (Dairy) Regulations.

Section 4 provides for the repeal of Statutory Rules 1995 No. 212, 1996 No. 126, and 1997 No. 189.

5.       Primary Industries Levies and Charges Collection (Deer and Deer Velvet) Regulations.

Section 5 provides for the repeal of Statutory Rules 1992 No. 203, 1995 No. 309, 1997 No. 365, and 1998 No. 150. These regulations were originally made under the Primary Industries Levies and Charges Collection Act 1991, the former Deer Slaughter Levy Act 1992, and the former Deer Velvet Levy Act 1992 and kept in force by transitional arrangements under Schedules 7 & 8 to the Primary Industries (Excise) Levies Act 1999.

6.       Primary Industries Levies and Charges Collection (Goat Fibre) Regulations.

Section 6 provides for the repeal of Statutory Rules 1992 No. 229.

7.       Primary Industries Levies and Charges Collection (Pig) Regulations.

Section 7 provides for the repeal of Statutory Rules 1991 No. 188, and 1998 No. 155.