Cattle and Beef Levy Collection Regulations (Cth)

  

Statutory

Rules1991No. 4 1

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Cattle and Beef Levy Collection Regulations

  

I, THE GOVERNOR-GENERAL of the Commonwealth of Australia, acting with the advice of the Federal Executive Council and under section 4 of the Acts Interpretation Act 1901, hereby make the following Regulations under the Cattle and Beef Levy Collection Act 1990.

 

Dated 15 January 1991.

 

  BILL HAYDEN

 Governor-General

By His Excellency’s Command,

 

J. KERIN

Minister of State for Primary Industries and Energy

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Citation

 1.These Regulations may be cited as the Cattle and Beef Levy Collection Regulations.

 

Interpretation

2.

In these Regulations, unless the contrary intention appears:

“Collector” means the Collector of Public Moneys at the office of the Department in Canberra;

“dealing”, in relation to cattle, means sale, delivery to a processor, slaughter or export;

“the Act” means the Cattle and Beef Levy Collection Act 1990.

Date of payment of levy or charge

3. (1)

Where a person, other than a producer, is liable to pay an amount of levy or charge because the person, during a month, dealt in cattle, the amount must be paid on or before the twenty-eighth day of the immediately following month.

 (2) Where a producer is liable to pay an amount of transaction levy because of a dealing in cattle, the amount must be paid:

• (a)

  in the case of dealings during the period from the commencement of these Regulations to 30 June 1991—by 31  October 1991; and

• (b)

  in the case of dealings during the financial year commencing on 1 July 1991 or a subsequent financial year—by 31 October immediately following the end of that financial year.

 

Manner of payment of levy etc.

 4. Amounts of levy or charge, and other amounts payable to the Commonwealth under the Act, are to be paid to the Collector.

 

Returns to be given, and records to be kept, by producers

 5. (1)A producer who is liable to pay transaction levy in respect of cattle sold during a period mentioned in subregulation 3 (2) must, by the end of that period, give to the Secretary the information mentioned in subregulation (2) about those cattle.

 (2) For the purposes of subregulation (1), the information is:

(a)

the name and address of the producer; and

 (b) the year to which the information relates; and

 (c) the number of cattle on which levy is payable; and

 (d) the number of bobby calves on which levy is payable; and

 (e) the amount of levy payable on cattle and bobby calves.

 (3)A producer who is required to give information under subregulation (2), must keep:

 (a) documents relating to each sale or delivery of cattle; and

(b) documents relating to each sale of diary cattle where levy is not imposed under paragraph 5 (2) (a) of the Cattle Transaction Levy Act 1990.

 (4) If a producer who is required to give information under subregulation (2) sells or delivers cattle to a related company, the producer must make and keep a record of:

• (a)

  the number of cattle sold or delivered indicating whether they are cattle, dairy cattle, bobby calves or dairy calves; and

(b)

the name of the related company.

 (5) In subregulation (4), “related company” has the same meaning as in paragraph 5 (2) (c) of the Cattle Transaction Levy Act 1990.

 

Returns to be given, and records to be kept, by selling agents

6. (1)

A selling agent who is liable to pay an amount mentioned in subsection 6 (1) of the Act in respect of cattle sold during a month, must, on or before the twenty-eighth day of the immediately following month, give to the Secretary the information mentioned in subregulation (2) about those cattle.

 (2)For the purposes of subregulation (1), the information is:

 (a) the name and address of the selling agent; and

 (b) the month and year to which the information relates; and

 (c) the number of cattle sold; and

(d)

the number of dairy cattle sold for dairying purposes; and

(e)

the number of cattle sold on which levy is payable; and

(f)

the number of bobby calves sold; and

(g)

the number of dairy calves sold for dairying purposes; and

• (h)

  the number of bobby calves sold on which levy is payable; and

• (i)

  the amount of levy payable on the animals specified in paragraphs (e) and (h).

 (3) A selling agent who is required to give information under subregulation (2), must keep documents relating to cattle transactions to which the selling agent has been a party including sales of dairy cattle.

 (4) If a selling agent who is required to give information under subregulation (2) is a person mentioned in paragraph 12 (1) (a), the selling agent must make and keep a record of the number of cattle mentioned in the statement given to the selling agent under paragraph 16 (2) (a) of the Act.

 

Returns to be given, and records to be kept, by exporters or exporting agents

 7. (1)An exporter or exporting agent who is liable to pay:

(a)

transaction levy; or

(b)

export charge; or

• (c)

  an amount mentioned in subsection 6 (5) of the Act;

in respect of cattle exported during a month, must, on or before the twenty-eighth day of the immediately following month, give to the Secretary the information mentioned in subregulation (2) about those cattle.

 (2)For the purposes of subregulation (1), the information is:

(a)

in the case of transaction levy:

 (i) the name and address of the exporter or exporting agent; and

 (ii) the month and year to which the information relates; and

 (iii) the number of cattle purchased; and

 (iv) the number of dairy cattle purchased for dairying purposes; and

 (v) the number of cattle purchased on which levy is payable; and

 (vi) the number of bobby calves purchased; and

 (vii) the number of dairy calves purchased for dairying purposes; and

 (viii) the number of bobby calves purchased on which levy is payable; and

 (ix) the amount of levy payable in respect of the animals specified in subparagraphs (v) and (viii); or

(b)

in the case of export charge or an amount mentioned in subsection 6 (5) of the Act:

 (i) the name and address of the exporter or exporting agent; and

 (ii) the month and year to which the information relates; and

 (iii) the liveweight of cattle and bobby calves exported in that month; and

 (iv) the liveweight of dairy cattle and dairy calves exported in that month; and

 (v) the liveweight of cattle exported on which export charge is payable; and

 (vi) the amount of export charge payable in respect of cattle exported.

(3)

An exporter or exporting agent who is required to give information under subregulation (2), must keep:

• (a)

  bills of lading or similar documents showing details of cattle exported each month; and

(b)

documents relating to each purchase of cattle.

 

Returns to be given, and records to be kept, by feedlot operators

 8. (1) A feedlot operator who is liable to pay:

(a)

transaction levy; or

(b)

an amount mentioned in subsection 6 (2) of the Act;

in respect of cattle bought or sold during a month, must, on or before the twenty-eighth day of the immediately following month, give to the Secretary the information mentioned in subregulation (2) about those cattle.

 (2) For the purposes of subregulation (1), the information is:

• (a)

  the name and address of the feedlot operator; and

(b)

the month and year to which the information relates; and

(c)

the number of cattle on which levy is payable; and

(d)

the number of bobby calves on which levy is payable; and

(e)

the amount of levy payable on cattle and bobby calves.

 (3)A feedlot operator who is required to give information required under subregulation (2), must keep:

(a)

documents relating to each purchase or sale of cattle; and

(b)

documents relating to transfers of cattle to an abattoir.

 

Returns to be given, and records to be kept, by processors

9. (1)

A processor who is liable to pay:

(a)

beef production levy; or

(b)

transaction levy; or

• (c)

  an amount mentioned in subsection 6 (2), (3) or (4) of the Act;

in respect of cattle slaughtered or delivered for slaughter during a month, must, on or before the twenty-eighth day of the immediately following month, give to the Secretary the information mentioned in subregulation (2) about those cattle.

 (2) For the purposes of subregulation (1), the information is:

• (a)

  in the case of beef production levy or an amount mentioned in subsection 6 (4) of the Act:

   (i) the name and address of the proprietor of the abattoir; and

   (ii) the month and year to which the information relates; and

   (iii) the hot carcase weight of cattle and bobby calves slaughtered; and

   (iv) the amount of levy payable on cattle and bobby calves slaughtered; or

• (b)

  in the case of transaction levy or an amount mentioned in subsection 6 (2) or (3) of the Act:

   (i) the name and address of the proprietor of the abattoir; and

   (ii) the month and year to which the information relates; and

 (iii) the number of cattle on which levy is payable; and

 (iv) the number of bobby calves on which levy is payable; and

 (v) the amount of levy payable on cattle and bobby calves.

 (3) A processor who is required to give information under subregulation (2) must keep the following records about the cattle slaughtered or delivered for slaughter at the abattoir each month:

• (a)

  in the case of cattle on which beef production levy or an amount mentioned in subsection 6 (4) of the Act is payable—information relating to cattle and bobby calves slaughtered; and

• (b)

  in the case of cattle on which transaction levy or an amount mentioned in subsection 6 (2) or (3) of the Act is payable:

   (i) information relating to cattle and bobby calves purchased or delivered for slaughter; and

   (ii) information relating to cattle condemned or rejected as being unfit for human consumption.

(4)

A processor who receives a statement specified in subregulation 10 (1) must keep that statement as part of his or her records.

 

Statement to be given where transaction levy not payable

10. (1) If cattle are delivered to a processor as mentioned in paragraph 5 (2) (d) of the Cattle Transaction Levy Act 1990, the person delivering themmust give the processor a statement setting out the information mentioned in subregulation (2).

 (2) For the purposes of subregulation (1), the information is:

• (a)

  the name and address of the person delivering the cattle; and

(b)

the number of cattle delivered; and

(c)

the number of bobby calves delivered; and

(d)

the number of cattle on which levy is not imposed; and

(e)

the number of bobby calves on which levy is not imposed.

 (3) The person delivering the cattle must keep records of:

• (a)

  the number of cattle or bobby calves purchased by the person from time to time; and

(b)

in respect of each purchase:

 (i) the name and address of the vendor or agent through whom the cattle or bobby calves were purchased; and

 (ii) the date of the purchase; and

 (iii) the number of cattle or bobby calves purchased.

 

Records to be kept by prescribed persons

11. (1)

A person who is liable to pay an amount of levy or charge because of a dealing in cattle must:

(a)

make records and prepare accounts about that dealing;

• (b)

  keep those records and accounts for at least 3 years from the date of the dealing.

 

Penalty: $3000.

(2)

The records and accounts kept by a person must contain sufficient information to enable verification of the information to be provided by the person to the Secretary under these Regulations.

 

Cattle sold with real property

12. (1)

For the purposes of paragraph 16 (2) (a) of the Act, the person specified is:

• (a)

  if the interest in real property is sold through an agent—the agent; or

(b)

in any other case—the Secretary.

 (2)A statement provided under paragraph 16 (2) (a) of the Act, must include:

• (a)

  the name and address of the person providing the statement; and

(b)

the name and address of the vendor.

 (3) Where an agent receives a statement under paragraph 1 (a), the agent must send it to the Secretary.

 

Address of the Secretary

13. For the purposes of these Regulations, the address of the Secretary is:

 The Secretary,

 Department of Primary Industries and Energy,

 GPO Box 858,

 Canberra, A.C.T., 2601

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NOTE

1. Notified  in the Commonwealth of Australia Gazette