Primary Industries Levies and Charges Collection Amendment Regulations 2008 (No. 2) (Cth)

Primary Industries Levies and Charges Collection Amendment Regulations 2008 (No. 2)¹

Select Legislative Instrument 2008 No. 198

I, QUENTIN BRYCE, 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 3 October 2008

QUENTIN BRYCE

Governor‑General

By Her Excellency’s Command

TONY BURKE

Minister for Agriculture, Fisheries and Forestry

Name of Regulations

These Regulations are the Primary Industries Levies and Charges Collection Amendment Regulations 2008 (No. 2).

Commencement

These Regulations commence on the day after they are registered.

Repeal

The Primary Industries Levies and Charges Collection (Pasture Seed) Regulations are repealed.

Amendment of Primary Industries Levies and Charges Collection Regulations 1991

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

Schedule 1 Amendment

(regulation 4)

[1] Schedule 30

substitute

Schedule 30 Pasture seed

(regulation 9)

Application

This Schedule applies to pasture seed.

Definitions for Schedule 30

In this Schedule:

certification scheme means:

(a)an Organisation for Economic Co‑operation and Development Seed Scheme for the varietal certification of seed moving in international trade; or

(b)the Australian Seed Certification Scheme; or

(c)a seed certification scheme approved under the Seeds Act 1985 (Tas); or

(d)the Association of Official Seed Certifying Agencies seed certification program.

certifying organisation means an organisation that is responsible for the certification of pasture seed under a certification scheme.

collecting organisation, for pasture seed, means a certifying organisation that has entered into an agreement under section 11 of the Collection Act for the collection of levy from producers of pasture seed.

levy means levy imposed under Schedule 21 to the Excise Levies Act.

pasture seed means leviable seed as defined in clause 1 of Schedule 21 to the Excise Levies Act.

What is a levy year

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

Who is a producer

(1)For paragraph (e) of the definition of producer in subsection 4 (1) of the Collection Act, pasture seed is prescribed.

(2)The person who was growing pasture seed immediately before it was harvested is taken to be the producer of the pasture seed.

Collection of levy

A producer of pasture seed must pay the levy to the collecting organisation for that pasture seed.

When is levy due for payment

For section 6 of the Collection Act, levy payable on pasture seed for a quarter is due for payment by the end of the last day on which the return for the quarter must be lodged under clause 8.

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

Who must lodge a return

A collecting organisation must lodge a return for all pasture seed certified under a certification scheme during a quarter.

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

When must a return be lodged

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

What must be included in a quarterly return

In addition to the information required by clause 10, a collecting organisation must set out in the return the following information for the quarter:

(a)the type or types of pasture seed to which the return relates;

(b)the total amount of levy payable on all pasture seed to which the return relates;

(c)the quantity in tonnes of each type of pasture seed certified;

(d)the amount of levy payable on each type of pasture seed certified for each producer.

What records must be kept

(1)A producer who obtains certification for his or her pasture seed must keep records showing, for each quarter, the quantity of each type of pasture seed certified.

(2)A collecting organisation for pasture seed must keep, or cause to be kept, records showing:

(a)the quantity in tonnes and source of each type of leviable pasture seed certified in each quarter; and

(b)the amount of levy payable on the pasture seed; and

(c)the amount of levy paid on pasture seed.

Note For the offence of failing to keep records see subregulation 12 (1) which sets out the period for which records must be kept.

Note

All legislative instruments and compilations are registered on the Federal Register of Legislative Instruments kept under the Legislative Instruments Act 2003. See