Primary Industries Levies and Charges Collection (Barley Research) Regulations (Cth)

        

Statutory

Rules1991No. 183 1

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Primary Industries Levies and Charges Collection (Barley Research) Regulations

I, THE GOVERNOR-GENERAL of the Commonwealth of Australia, acting with the advice of the Federal Executive Council and under section 4 of the Acts Interpretation Act 1901, make the following Regulations under the Primary Industries Levies and Charges Collection Act 1991.

 Dated 27 June 1991.

  BILL HAYDEN

 Governor-General

 By His Excellency’s Command,

SIMON CREAN

Minister of State for Primary Industries

and Energy

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Citation

 1.These Regulations may be cited as the Primary Industries Levies and Charges Collection (Barley Research) Regulations.

Incorporation

2. The Primary Industries Levies and Charges Collection Regulations are incorporated and must be read as one with these Regulations.

Interpretation

3.

In these Regulations, unless the contrary intention appears:

“Levy Act” means the Barley Research Levy Act 1980;

“levy year” means a levy year prescribed under regulation 4;

“purchaser” means a first purchaser, a buying agent or a selling agent;

“quarter” means a period of 3 months ending on the last day of March, June, September or December;

“quarterly return” means a return lodged under regulation 6.

What is a levy year?

4. For the purposes of the definition of “levy year” in subsection 4 (1) of the Collection Act, a financial year is the prescribed period in relation to barley.

When is levy due for payment?

5. For the purposes of section 6 of the Collection Act, levy imposed on barley is due for payment on the last day for lodging a return for the barley.

[NOTE:  For penalty, see section 15 of the Collection Act]

Who must lodge quarterly returns?

6.

Each of the following persons must lodge a return for a quarter:

• (a)

  a purchaser who has, in that quarter, purchased barley that has been delivered by the producer to another person (but not barley delivered to the person to be stored on behalf of the producer); and

(b)

a producer who exports barley produced by him or her.

 

[NOTE:  for penalty, see section 24 of the Collection Act]

When must a quarterly return be lodged?

7.

A quarterly return must be lodged on or before the 28th day of the month following the end of the quarter.

[NOTE:for penalty, see section 24 of the Collection Act]

What must be included in a quarterly return ?

8. (1) A quarterly return must:

• (a)

  set out all the particulars referred to in subregulation (2) that are applicable to the person lodging the return; and

• (b)

  include a declaration, signed by the person, that the particulars set out in the return are correct in every material particular; and

• (c)

  be lodged at the office of the Secretary of the Department in Canberra.

(2) The particulars to be included in a return are:

• (a)

  the full name and business address or residential address of the person lodging the return, not being the address of a post office box or post office bag; and

• (b)

  if the person lodging the return has a post office box address or a post office bag address—that address; and

• (c)

  the quarter to which the return relates; and

• (d)

  the quantity of barley purchased or exported in the quarter; and

• (e)

  the State or States in which the barley was harvested; and

• (f)

  the quantity of the barley that was harvested in the State, or in each of the States; and

• (g) 

  the amount of levy payable on that quantity, or on each of those quantities; and

(h)

the total amount of levy payable for the quarter.

[NOTE:  for penalty, see section 24 of the Collection Act]

Records to be kept

9.

(1)  A purchaser who purchases barley delivered by the producer to another person ( but not barley delivered by the producer to another person for storage on behalf of the producer) must keep records in relation to each quarter showing:

• (a)

  the quantity of barley purchased; and

• (b)

  the State or States in which the barley was harvested;

• (c)

  the quantity of the barley that was harvested in the State, or in each of the States.

• Penalty:

  $1,000.

(2) A producer who, in any quarter, exports barley produced by him or her must keep records showing:

• (a)

  the quantity of barley exported in the quarter; and

• (b)

  the State or States in which the barley was harvested; and

• (c)

  the quantity of the barley that was harvested in the State, or in each of the States.

   
• Penalty:

  $1,000.

Records—5 year retention period

 10.Records kept in relation to barley under these regulations must be retained for 5 years after the last day for lodging a return for the barley.

Penalty:

$1,000.

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NOTE

1. Notified in the Commonwealth of Australia Gazette