Primary Industries Levies and Charges Collection Amendment Regulations 2001 (No. 1) (Cth)

Primary Industries Levies and Charges Collection Amendment Regulations 2001 (No. 1)1

Statutory Rules 2001 No. 622

I, WILLIAM PATRICK DEANE, Governor-General of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, make the following Regulations under the Primary Industries Levies and Charges Collection Act 1991.

Dated 5 April 2001

WILLIAM DEANE

Governor-General

By His Excellency’s Command

JUDITH TROETH

Parliamentary Secretary to the Minister for Agriculture,

Fisheries and Forestry

1Name of Regulations

 These Regulations are the Primary Industries Levies and Charges Collection Amendment Regulations 2001 (No. 1).

2Commencement

 These Regulations commence on 1 May 2001.

3Amendment of Primary Industries Levies and Charges Collection Regulations 1991

Schedule 1 amends the Primary Industries Levies and Charges Collection Regulations 1991.

4Primary Industries Levies and Charges (Sugar Cane) Regulations — repeal

Statutory Rules 1991 No. 274, that is, the Primary Industries Levies and Charges (Sugar Cane) Regulations made under the Primary Industries Levies and Charges Collection Act 1991 and the Sugar Cane Levy Act 1987 and having effect under Schedule 24 to the Primary Industries (Excise) Levies Act 1999, is repealed.

5Savings

Despite the repeal of the Primary Industries Levies and Charges (Sugar Cane) Regulations by regulation 4, those Regulations (as in force immediately before the commencement of these Regulations) continue to have effect in relation to levies imposed before the commencement of these Regulations.

Schedule 1Amendment

(regulation 3)

  

[1]Schedule 33

substitute

Schedule 33Sugar cane

(regulation 9)

1Application

 This Schedule applies to sugar cane.

2Definitions for Schedule 33

 In this Schedule:

accepted sugar cane has the meaning given in clause 1 of Schedule 24 to the Excise Levies Act.

sugar cane means accepted sugar cane.

3What is a levy year

 For the definition of levy year in subsection 4 (1) of the Collection Act, a levy year for sugar cane is a financial year.

4Who is a processor

 Sugar cane is a product to which paragraph (a) of the definition of processor in subsection 4 (1) of the Collection Act applies.

Note Paragraph (a) of the definition ofprocessor in subsection 4 (1) of the Collection Act provides that, for a product declared by the regulations to be a product to which that paragraph applies, processor means the person, association, co‑operative, board or authority that produces the product.

5Who is a producer

• (1)

  Sugar cane is prescribed for paragraph (b) of the definition of producer in subsection 4 (1) of the Collection Act.

Note   Paragraph (b) of the definition of producer in subsection 4 (1) of the Collection Act provides that, for a product that is prescribed for that paragraph, producer means:

 (a) where a marketing law vests the product in a person or body or in the Crown in right of a State at or before the time the product is harvested — the person who would have owned the product but for that marketing law; or

• (b)

  where paragraph (a) does not apply — the person who owns the product immediately after it is harvested.

• (2)

  For paragraph (e) of the definition of producer in subsection 4 (1) of the Collection Act:

  • (a)

    sugar cane is prescribed; and

  • (b)

    the processor is to be taken to be the producer of the sugar cane.

Note   Paragraph (e) of the definition of producer in subsection 4 (1) of the Collection Act provides that, for a product prescribed for that paragraph, producer means the person who, under the regulations, is to be taken to be the producer of the product.

6Liability of intermediaries — processors

 Sugar cane is a product to which paragraph 7 (2) (b) of the Collection Act applies.

Note   Paragraph 7 (2) (b) of the Collection Act provides that a processor who processes a product on or in relation to which levy is imposed, being a product declared by the regulations to be a product to which that paragraph applies, is liable to pay, on behalf of the producer, any levy due for payment on or in relation to the product and any penalty for late payment under subsection 15 (1) of the Collection Act.

7When is levy due for payment

 For section 6 of the Collection Act, levy payable on sugar cane for a month is due for payment:

• (a)

  if a return for the month is lodged within the period mentioned in clause 9 of this Schedule — on the day that the return is lodged; or

• (b)

  if a return for the month is not lodged within the period mentioned in clause 9 of this Schedule — on the last day of that period.

Note   For penalty for late payment, see section 15 of the Collection Act.

8Who must lodge a return

 A processor who accepts sugar cane in a month must lodge a return for the month.

Note   For penalty, see section 24 of the Collection Act.

9When must a return be lodged

 A return for a month must be lodged within 28 days after the end of the month to which it relates.

Note   For penalty, see section 24 of the Collection Act.

10What must be included in a return

 In addition to the information required by regulation 10, a return for a month must set out, in respect of the month:

• (a)

  the name and address of the sugar mill; and

• (b)

  the quantity of sugar cane accepted for processing at the sugar mill; and

• (c)

  the amount of levy payable on the sugar cane; and

• (d)

  the amount of levy paid on the sugar cane.

Note   For penalty, see section 24 of the Collection Act.

11What records must be kept

 A processor of sugar cane must keep records showing, in respect of each month:

• (a)

  the name and address of each producer from whom the sugar cane was accepted; and

• (b)

  the quantity of sugar cane accepted from each producer; and

• (c)

  the amount (if any) deducted by the processor under subsection 8 (2) of the Collection Act from money payable by the processor to each producer for the sugar cane; and

• (d)

  the amount of levy paid by the processor; and

• (e)

  the total amount of levy payable on the sugar cane; and

• (f)

  the total amount of levy paid on the sugar cane.

Penalty:   10 penalty units.

Notes

1. These Regulations amend Statutory Rules 1991 No. 196, as amended by 1991 No. 439; 1992 No. 228; 1997 No. 208; 1999 No. 303; 2000 Nos. 133, 238 (as amended by 2000 No. 264), 264, 321 and 346.

2. Notified in the Commonwealth of Australia Gazette