Poultry Industry Levy Collection
No. 20 of 1965
An Act relating to the Collection of Levy under the Poultry Industry Levy Act 1965.
[Assented to 28 May, 1965]
BE it enacted by the Queen’s Most Excellent Majesty, the Senate, and the House of Representatives of the Commonwealth of Australia, as follows:—
Short title.
1. This Act may be cited as the Poultry Industry Levy Collection Act 1965.
Commencement.
2. This Act shall come into operation on the first day of July, One thousand nine hundred and sixty-five.
Interpretation.
3.—(1.) In this Act, unless the contrary intention appears—
“levy” means levy imposed by the Poultry Industry Levy Act 1965;
“the Council” means The Council of Egg Marketing Authorities of Australia;
“the State Egg Board”, in relation to a State, means—
(a) the authority constituted by or under a State Act of that State that exercises powers and functions under that Act in relation to the marketing of eggs; or
(b) if there is more than one such authority for the State—such one of those authorities as is approved by the Minister for the purposes of this Act.
(2.) For the purposes of this Act, an amount of levy shall be deemed to have been collected by the State Egg Board for a State if it is paid to the Board under section 6 of this Act or an amount equal to the amount of the levy is deducted by the Board under that section from moneys payable by the Board to a person.
Due date for payment.
4.—(1.) An amount of levy is payable upon the expiration of the prescribed period after the day on which the levy is imposed.
(2.) For the purposes of the last preceding sub-section, “the prescribed period” is—
(a) if the owner of the hens in respect of which the levy is payable is included in a class of owners in relation to which a period is specified in the regulations—that period; and
(b) in any other case—fourteen days.
(3.) Regulations shall not be made for the purposes of this section except on the recommendation of the Council made to the Minister by the Council.
Arrangements for collection of levy by State Egg Boards.
5.—(1.) For better securing the payment of levy, the Commonwealth may enter into an arrangement with a State with respect to the collection of levy in that State, on behalf of the Commonwealth, by the State Egg Board for that State.
(2.) Without prejudice to the generality of the last preceding sub-section, an arrangement under that sub-section with a State may provide for—
(a) the keeping by the State Egg Board for that State of accounts and records in relation to amounts of levy collected by the Board;
(b) the payment by the State Egg Board to the Commonwealth of amounts…
Overview
The Poultry Industry Levy Collection Act 1965 was enacted by the Queen’s Most Excellent Majesty, the Senate, and the House of Representatives of the Commonwealth of Australia to address the need for efficient and effective collection of levies imposed under the Poultry Industry Levy Act 1965. This Act came into operation on 1 July 1965 and provides a framework for the collection of these levies through arrangements with State Egg Boards. The primary policy objective is to ensure the timely and accurate collection of levies, which are crucial for the operation and regulation of the poultry industry in Australia. The Act defines the roles and responsibilities of the State Egg Boards in collecting these levies, outlines the due dates for payment, and establishes penalties for non-payment. Furthermore, it specifies the conditions under which the Audit Act 1901-1964 does not apply to the levies collected by the State Egg Boards, thus ensuring that the collection process remains streamlined and efficient.
Scope and Application
The Poultry Industry Levy Collection Act 1965 applies to the collection of a levy imposed by the Poultry Industry Levy Act 1965. It applies to entities involved in the commercial keeping of hens and hatching of chickens, specifically targeting owners of hens who fall within the classes defined by regulations. The Act operates at the Commonwealth level and extends its reach through arrangements with State Egg Boards for the collection of the levy in each state. The Commonwealth may enter into agreements with the State Egg Boards to facilitate the collection, accounting, and payment processes. State Egg Boards are exempt from the Audit Act 1901-1964 in relation to amounts of levy collected, but not for moneys paid to the Commonwealth. The Act provides for penalties for non-payment, outlines recovery processes for the levy and associated penalties, and sets out offences related to the furnishing of returns and information. The Governor-General has the authority to make regulations necessary for the administration and enforcement of the Act, including prescribing the manner of payment, requiring returns and information, and setting penalties for offences against the regulations.
Key Provisions
- The Poultry Industry Levy Collection Act 1965 (hereafter the Act) outlines the procedures for the collection of a levy under the Poultry Industry Levy Act 1965. The Act, which came into operation on 1 July 1965, provides definitions for key terms such as "levy," "the Council," and "the State Egg Board" (sections 3 and 4). It sets out the due date for the payment of the levy, which is generally fourteen days after the levy is imposed, unless a different period is specified in regulations (section 4). The Act allows the Commonwealth to enter into arrangements with states for the collection of the levy by State Egg Boards, including the keeping of accounts, payment to the Commonwealth, and inspection and audit of these records (sections 5 and 6). Additionally, the Act exempts the amounts collected by State Egg Boards from the provisions of the Audit Act 1901-1964, except for those amounts paid to the Commonwealth (section 7).
- The Act imposes several obligations on entities it governs. It requires persons liable to pay the levy to do so within the prescribed period, with a penalty of ten percent per annum on any unpaid amounts (section 8). It also mandates that certain returns and information be furnished to the relevant authorities and prohibits the furnishing of false or misleading information (section 10). Furthermore, authorized persons are permitted to access and inspect records related to the keeping of hens or hatching of chickens to ensure compliance with the Act (section 11).
- Breach of the Act can result in various penalties and consequences. Failure to pay the levy within the specified period incurs a penalty of ten percent per annum on the unpaid amount, and the Minister may, at their discretion, remit this penalty in whole or in part (section 8). Additionally, failure to provide required returns or information, or providing false or misleading information, carries a penalty of One Hundred and Fifty Pounds (section 10). Obstruction of authorized persons from accessing records can also result in a penalty of Fifty Pounds (section 11). These provisions ensure that the levy is collected efficiently and that compliance is maintained within the poultry industry.
- Area of Law
- Taxation Law
- Instrument
- Act
- Concepts
- Definitions & Interpretation
- Offence Provisions
- Reporting & Disclosure Obligations
- Enforcement Powers
