Primary Industries Levies and Charges Collection (Dairy) Regulations (Cth)

Statutory

Rules1991No. 270 1

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Primary Industries Levies and Charges Collection (Dairy) Regulations

  

I, THE 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 23 August 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 (Dairy) 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:

“cream” has the same meaning as in the Levy Act;

“dairy product” has the same meaning as in the Levy Act;

“dairy products levy” means the levy imposed on dairy products under section 9 of the Levy Act;

“milk fat” and “milk fat levy” have the same respective meanings as in the Levy Act;

“relevant dairy produce” has the same meaning as in the Levy Act;

“return” means a return lodged under regulation 9;

“the Corporation” means the Australian Dairy Corporation;

“the Levy Act” means the Dairy Produce Levy (No. 1) Act 1986;

“whole milk” and “whole milk product” have the same respective meanings as in the Levy Act.

  

Who is a processor?

4. Relevant dairy produce and dairy products are declared to be collection products for the purposes of paragraph (a) of the definition of “processor” in subsection 4 (1) of the Collection Act.

  

Who is a producer?

5. For the purposes of paragraph (e) of the definition of “producer” in subsection 4 (1) of the Collection Act:

(a)

dairy products are prescribed; and

(b)

each of the following persons is taken to be a producer:

 (i) a processor of dairy products;

 (ii) the importer into Australia of dairy products that have been exported from Australia;

 

 (iii) the importer into Australia of:

 (a) cream; or

 (b) other products declared by the Corporation by notice in the Gazette to be dairy produce for the purposes of the Dairy Produce Act 1986;

 in the same form, or substantially the same form, as it was exported from Australia.

 

[NOTE: For the meaning of “producer” in relation to relevant dairy produce, see paragraph (c) of the definition of “producer” in subsection 4 (1) of the Collection Act.]

  

Who is a proprietor?

6. For the purposes of the definition of “proprietor” in subsection 4 (1) of the Collection Act, dairy products are prescribed.

  

Intermediaries—liability

7. Relevant dairy produce and dairy products are declared to be products to which paragraph 7 (2) (b) of the Collection Act applies.

  

When is levy due for payment?

8.

(1)  Milk fat levy is due for payment on the last day for lodging a return for the relevant dairy produce.

 

 (2) Dairy products levy is due for payment on the last day for lodging a return for the dairy products.

 

When must a monthly return be lodged?

9.

(1)  A return relating to relevant dairy produce must be lodged no later than 28 days after the end of the month when the relevant dairy produce was purchased or sold, as the case may be.

 

 (2) A return relating to dairy products must be lodged no later than 14 days after the end of the month following the month when the dairy products were:

 (i) sold by or on behalf of the producer; or

 (ii) used by the producer in the production of other products.

  

Who must lodge monthly returns?

10. Each of the following persons must lodge a return for a month:

• (a)

  a first purchaser of relevant dairy produce;

• (b)

  a buying agent for relevant dairy produce;

• (c)

  a selling agent for relevant dairy produce;

• (d)

  a producer of dairy products;

in the month.

 

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

  

What must be put in a monthly return?

11.

(1)   A return for relevant dairy produce must contain:

• (a)

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

• (b)

  the full name and address of the agent for, or processor or purchaser of, the produce, not being the address of a post office box or post office bag;

• (c)

  if the agent for, or processor or purchaser of, the produce or the person lodging the return has a post office box or post office bag address—that address;

• (d)

  the month to which the return relates;

   
• (e)

  the quantity of milk fat contained in the whole milk purchased, or sold, in that month;

• (f)

  the quantity of milk fat contained in the whole milk products purchased, or sold, in that month;

• (g)

  the total amount payable in levies on the milk fat content of each kind of the whole milk products purchased, or sold, in that month;

• (h)

  the total amount payable in levies on the milk fat content of the whole milk purchased, or sold, in that month;

• (i)

  the sum of the total amounts referred to in paragraphs (g) and (h);

• (j)

  a declaration, signed by the person, that the information set out in the return is correct in every material particular.

 

 (2) A return for dairy products must contain:

• (a)

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

• (b)

  the full name and address of the producer, not being the address of a post office box or post office bag;

• (c)

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

• (d)

  the month to which the return relates;

• (e)

  the quantity of each kind of dairy product sold by the producer in that month, other than dairy products exported from Australia or sold to the Corporation;

• (f)

  the quantity of each kind of dairy products used by the producer in that month in the production of other products;

• (g)

  in respect of each kind of dairy product referred to in paragraph (e) or (f), the total amount of levy payable in respect of the dairy products so sold or used;

• (h)

  a declaration, signed by the person, that the information set out set out in the return is correct in every material particular.

 

 (3) In subregulation (1), “agent” means a buying agent, or a selling agent, for relevant dairy produce.

 

Records to be kept

12.

(1)  A first purchaser of, or buying agent or selling agent for, relevant dairy produce in a month must keep records of the produce purchased, or sold, in the month that contain the following information:

• (a)

  the quantity of whole milk purchased, or sold, by the person;

• (b)

  the quantity of each kind of whole milk product purchased, or sold, by the person;

• (c)

  the quantity of milk fat contained in the whole milk purchased, or sold, by the person;

• (d)

  the quantity of milk fat contained in each kind of whole milk products purchased, or sold, by the person;

• (e)

  the total amount payable in levies on the milk fat content of the whole milk purchased, or sold, by the person;

• (f)

  the total amount payable in levies on the milk fat content of each kind of whole milk products purchased, or sold, by the person.

   
• Penalty:

  $1,000.

 

 (2) A producer of dairy products must keep records of production in a month that contain the following information:

• (a)

  the quantity of each kind of dairy product produced by the person in the month;

• (b)

  the quantity of each kind of dairy product purchased by the person in the month;

• (c)

  the quantity of each kind of dairy product used by the person in the production of other products in the month;

• (d)

  the quantity of each kind of dairy product sold by the person in the month for export from Australia;

• (e)

  the quantity of each kind of dairy product sold by the person in the month to the Corporation;

• (f)

  the quantity of each kind of dairy product sold by the person in the month otherwise than for export from Australia or to the Corporation;

• (g)

  the quantity of each kind of dairy product, being products that had been exported from Australia, imported by the person into Australia in the month;

   
• (h)

  the quantity of each kind of dairy product disposed of by the person in the month otherwise than by sale or use in the production of other products;

• (i)

  the quantity of each kind of dairy product held in stock by the person on the first day of the month;

• (j)

  the quantity of each kind of dairy product held in stock by the person at the end of the month;

• (k)

  with respect to each kind of dairy product referred to in paragraph (b), (c), (d), (e), (f), (g), (h), (i) or (j)—the production period when the dairy product of that kind was produced.

   
• Penalty:

  $1,000.

  

Records—5 year retention period

 13. A person who is required to keep records about relevant dairy produce or dairy products under regulation 12 must retain the records for 5 years after the last day for lodging a return.

 Penalty:

$1,000.

 

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NOTE

 

1. Notified in the Commonwealth of Australia Gazette