Coarse Grains Levy Act 1992 (Cth)

Coarse Grains Levy Act 1992

Act No. 19 of 1992 as amended

Consolidated as in force on 9 May 2000

(includes amendments up to Act No. 32 of 1999)

[Note: This Act is repealed by No. 32, 1999]

Prepared by the Office of Legislative Drafting

Attorney‑General’s Department, Canberra

Contents

An Act to impose a levy on certain coarse grain produced in Australia

1Short title [see Note 1]

This Act may be cited as the Coarse Grains Levy Act 1992.

2Commencement

This Act commences on 1 October 1992.

3Interpretation

In this Act, unless the contrary intention appears:

barley means Hordeum spp.

cereal rye means Secale cereale.

class means a class of a kind of grain covered by the definition of leviable coarse grain.

growers’ organisation means:

1. (a)

   in relation to grain harvested from triticale—the organisation known as the Triticale Grain Association of Australia or, if another organisation is from time to time prescribed for the purposes of this definition in relation to triticale, that other organisation; or

2. (b)

   in relation to any grain other than grain harvested from triticale—the organisation known as the Grains Council of Australia or, if another organisation is from time to time prescribed for the purposes of this definition in relation to that grain, that other organisation.

leviable coarse grain means:

1. (a)

   the grain harvested from:

2. (i)

   barley; or

3. (ii)

   triticale; or

4. (iii)

   oats; or

5. (iv)

   cereal rye; or

6. (b)

   any other kind of coarse grain prescribed for the purposes of this definition.

levy means an amount of levy imposed by this Act.

oats means Avena sativa.

triticale means Triticosecale spp..

value means sales value ascertained in accordance with the regulations.

4Interpretation – delivery of grain

1. (1)

   If:

   1. (a)

      a producer of grain causes or permits that grain to be delivered to another person or allows another person to take that grain out of the producer’s possession or control; or

   2. (b)

      grain is taken out of the possession or control of the producer under a marketing law;

the producer of that grain is taken, for the purposes of this Act, to have delivered that grain to that other person.

1. (2)

   If a producer of grain delivers that grain to a person for carriage (either by that person or by a succession of persons commencing with that person) to another person otherwise than for further carriage, the delivery is taken, for the purposes of this Act, to have been to that last‑mentioned person.

5Interpretation – producer

1. (1)

   Subject to subsection (2), in this Act:

producer has the same meaning as in the Primary Industries Levies and Charges Collection Act 1991.

1. (2)

   If the ownership of grain passes from the producer of that grain to a person in a way that does not involve, or to a number of persons in succession, in ways none of which involves, the delivery of that grain to any person, a reference in this Act to the producer is, in relation to that grain, to be read as a reference to that person or to the last of those persons, as the case may be.

6Interpretation – words defined in the Primary Industries Levies and Charges Collection Act 1991

Unless the contrary intention appears, a word or expression has the same meaning in this Act as in the Primary Industries Levies and Charges Collection Act 1991.

7Application of regulations prescribing leviable coarse grain

If, because of a regulation made for the purposes of the definition of leviable coarse grain in section 3, grain of a particular kind or kinds becomes leviable coarse grain during a financial year, a reference in this Act to leviable coarse grain delivered or processed in that year does not include a reference to any grain of the kind or kinds prescribed by that regulation that was delivered or processed, as the case may be, before the date of commencement of that regulation.

8Act to bind Crown

This Act binds the Crown in right of each of the States, of the Australian Capital Territory, of the Northern Territory and of Norfolk Island.

9Imposition of levy

1. (1)

   Subject to sections 13 and 14, levy is imposed on leviable coarse grain produced in Australia after 1 October 1992.

2. (2)

   Levy is not payable on grain unless, after the commencement of this section, the producer of the grain:

   1. (a)

      delivers the grain to another person, otherwise than for storage on behalf of the producer; or

   2. (b)

      processes the grain.

11Rates of levy

1. (1)

   The rate of levy in respect of grain harvested from oats, cereal rye, barley or triticale is:

   1. (a)

      subject to paragraph (b), 1% of the value of the grain; or

   2. (b)

      if another rate (not being a rate higher than 5% of the value of the grain) is prescribed in respect of the grain—the rate so prescribed.

2. (2)

   Where a coarse grain is prescribed for the purpose of the definition of leviable coarse grain in section 3, the rate of levy in respect of the grain is such rate (not being a rate higher than 5% of the value of the grain) as is from time to time prescribed in respect of that grain.

12By whom levy payable

Levy is payable by the producer of the grain.

13Exemption from levy

1. (1)

   Levy is not imposed on grain if:

   1. (a)

      the grain is produced by a producer and is processed by or for the producer; and

   2. (b)

      all the products and by‑products of the processing of that grain are used by the producer for domestic purposes but not for commercial purposes.

2. (2)

   The regulations may exempt a specified class of leviable coarse grain from levy.

15Regulations

1. (1)

   The Governor‑General may make regulations prescribing matters required or permitted by this Act to be prescribed.

2. (2)

   The Governor‑General must take into consideration any relevant recommendation made to the Minister by the growers’ organisation in relation to a kind of grain before making regulations in relation to that kind of grain for the purposes of:

   1. (b)

      the definition of leviable coarse grain in section 3; or

   2. (c)

      section 11.

Notes to theCoarse Grains Levy Act 1992

Note 1

The Coarse Grains Levy Act 1992 as shown in this reprint comprises Act No. 19, 1992 amended as indicated in the Tables below.

For all relevant information pertaining to application, saving or transitional provisions see Table A.

Table of Acts

Act	Number and year	Date of Assent	Date of commencement	Application, saving or transitional provisions
Coarse Grains Levy Act 1992	19, 1992	10 Apr 1992	1 Oct 1992
Coarse Grains Levy Amendment Act 1994	119, 1994	27 Sept 1994	27 Sept 1994	—
Primary Industries Levies and Charges (Consequential Amendments) Act 1999	32, 1999	14 May 1999	Schedule 1 (items 13, 14): 1 July 1999 (a)	Sch. 1 (item 14)

(a) The Coarse Grains Levy Act 1992 was repealed by Schedule 1 (item 13) only of the Primary Industries Levies and Charges (Consequential Amendments) Act 1999, subsection 2(1) of which provides as follows:

1. (1)

   Subject to this section, this Act commences on the commencement of section 1 of the Primary Industries (Excise) Levies Act 1999.

Table of Amendments

ad. = added or inserted am. = amended rep. = repealed rs. = repealed and substituted
Provision affected	How affected
S. 3...........................................	am. No. 119, 1994
S. 9...........................................	am. No. 119, 1994
S. 10.........................................	rep. No. 119, 1994
S. 11.........................................	am. No. 119, 1994
S. 14.........................................	rep. No. 119, 1994
S. 15.........................................	am. No. 119, 1994

Table A

Application, saving or transitional provision

Primary Industries Levies and Charges (Consequential Amendments) Act 1999 (No. 32, 1999)

Schedule 1

14

Application

The repeal of the Coarse Grains Levy Act 1992 by this Schedule applies to leviable coarse grain delivered or processed after the commencement of this item.