Primary Industries Levies and Charges Collection Amendment Regulations 2003 (No. 7) (Cth)

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Primary Industries Levies and Charges Collection Amendment Regulations 2003 (No. 7)1

Statutory Rules 2003 No. 2172

I, PHILIP MICHAEL JEFFERY, 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 27 August 2003

P. M. JEFFERY

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 2003 (No. 7).

2Commencement

These Regulations commence on 1 September 2003.

3Amendment of Primary Industries Levies and Charges Collection Regulations 1991

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

Schedule 1Amendment

(regulation 3)

  

[1]Schedule 37, after Part 6

insert

Part 7Ratites (ostriches)

7.1Application

This Part applies to ostriches.

Note The collection requirements for NRS excise levy on ostriches are set out in Part 16 of the Primary Industries Levies and Charges (National Residue Survey Levies) Regulations 1998.

7.2Definition for Part 7

In this Part:

levy means levy imposed on the slaughter of ostriches under Part 7 of Schedule 27 to the Excise Levies Regulations.

7.3What is a levy year

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

7.4Who is a processor

Paragraph (b) of the definition of processor in subsection 4 (1) of the Collection Act applies to leviable ostriches.

Note Paragraph (b) of the definition of processor in subsection 4 (1) of the Collection Act provides that, in relation to a collection product declared by the Regulations to be a product to which that paragraph applies, processor means the proprietor of the processing establishment that processes the product unless, immediately prior to delivery to that establishment, the product is owned by the proprietor of another processing establishment, in which case processor means the proprietor of that other establishment.

7.5Who is a producer

For paragraph (f) of the definition of producer in subsection 4 (1) of the Collection Act, leviable ostriches are prescribed.

Note Paragraph (f) 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 owns the animals at the time the slaughter takes place.

7.6Liability of intermediaries — processors

Paragraph 7 (2) (b) of the Collection Act applies to leviable ostriches.

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 imposed by section 15 of the Collection Act that is payable by the producer in relation to that levy.

7.7When is levy due for payment

For section 6 of the Collection Act, levy payable on ostriches for a month is due for payment on the last day on which the return for the month must be lodged under clause 7.9.

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

7.8Who must lodge a return

A processor must lodge a return for a month if, in the month, the processor slaughtered ostriches on which levy is payable.

Note For offences in relation to returns, see section 24 of the Collection Act.

7.9When 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 offences in relation to returns, see section 24 of the Collection Act.

7.10What must be included in a return

  1. (1)

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

    1. (a)

      if the full name or business address of an abattoir that slaughtered ostriches for a processor is different to that of the processor, the details mentioned in subclause (2) for the abattoir; and

    2. (b)

      how many ostriches on which levy is imposed were slaughtered; and

    3. (c)

      how many carcases of the ostriches that were slaughtered were condemned or rejected by an inspector as unfit for human consumption; and

    4. (d)

      how much levy is payable on the ostriches.

Note For offences in relation to returns, see section 24 of the Collection Act.

  1. (2)

    For paragraph (1) (a), the details are:

    1. (a)

      the full name of the abattoir; and

    2. (b)

      the location or business address (not the address of a post office box or post office bag) of the abattoir; and

    3. (c)

      the ABN, if any, of the abattoir; and

    4. (d)

      if the abattoir is a company and does not have an ABN — its ACN.

7.11What records must be kept

  1. (1)

    A processor that must give the Secretary a return under this Part must keep records for each processing establishment, for each month, setting out:

    1. (a)

      for each day in the month:

      1. (i)

        how many ostriches were slaughtered; and

      2. (ii)

        how many carcases of the ostriches that were slaughtered were condemned or rejected by an inspector as unfit for human consumption; and

    2. (b)

      for the month:

      1. (i)

        how many ostriches were slaughtered; and

      2. (ii)

        how many carcases of the ostriches that were slaughtered were condemned or rejected by an inspector as unfit for human consumption; and

    3. (c)

      the name and address of each person who owned 1 or more ostriches when it was, or they were, slaughtered; and

    4. (d)

      how much levy was payable by each such person; and

    5. (e)

      how much levy was paid by each such person; and

    6. (f)

      how much levy was payable on all ostriches slaughtered; and

    7. (g)

      how much levy was paid on all ostriches slaughtered.

Penalty: 10 penalty units.

  1. (2)

    A person who owns 1 or more ostriches when it is, or they are, slaughtered must give his or her name and address to the processor if asked, in writing, by the processor to do so.

Penalty: 5 penalty units.

  1. (3)

    An offence under subregulation (1) or (2) is an offence of strict liability.

Note For strict liability, see section 6.1 of the Criminal Code.

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; 2001 Nos. 62, 110, 114, 153, 235 and 261; 2002 Nos. 60, 69, 108, 156, 193, 288, 291, 295 and 308; 2003 Nos. 12, 29, 137, 140, 143 and 209.

2. Notified in the Commonwealth of Australia Gazette

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