Primary Industries Levies and Charges Collection (National Residue Survey Game Animals) Regulations (Cth)

Primary Industries Levies and Charges Collection (National Residue Survey — Game Animals) Regulations

Statutory Rules 1993 No. 83 as amended

made under the

Primary Industries Levies and Charges Collection Act 1991 and the National Residue Survey (Game Animals) Levy Act 1992

Repeal effective from 1 August 1998

Consolidated as in force on 5 May 1999

(includes amendments up to SR 1997 No. 359)

Prepared by the Office of Legislative Drafting,

Attorney-General’s Department, Canberra

Primary Industries Levies and Charges Collection (National Residue Survey — Game Animals) Regulations

Statutory Rules 1993 No. 83 as amended

made under the

Primary Industries Levies and Charges Collection Act 1991 and the National Residue Survey (Game Animals) Levy Act 1992

Contents

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1Citation[see Note 1]

 These regulations may be cited as the Primary Industries Levies and Charges Collection (National Residue Survey — Game Animals) Regulations.

2Commencement

 These regulations commence on 1 July 1993.

3Incorporation

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

4Interpretation

 In these regulations, unless the contrary intention appears:

month means a calendar month.

NRS Levy Act means the National Residue Survey (Game Animals) Levy Act 1992.

NRS levy means levy imposed by section 6 of the NRS Levy Act on the processing at a processing establishment of game animals intended for human consumption.

producer, in relation to game animals processed at a processing establishment, means the person who is taken to be the producer under regulation 6.

return means a return lodged under regulation 12.

5Levy year

 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 game animals.

6Who is a producer?

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

• (a)

  game animals are prescribed; and

• (b)

  if the game animals are processed at only one processing establishment — the proprietor of the establishment is taken to be the producer of the game animals; and

• (c)

  if the game animals are partly processed at one processing establishment and partly processed at another processing establishment or at other processing establishments — the proprietor of the processing establishment at which the game animals were last processed is taken to be the producer of the animals.

7What is the rate of NRS levy payable on pigs?

 For the purposes of section 6 of the NRS Levy Act, the rate of NRS levy payable on the processing of pigs is 12 cents per carcase.

8What is the rate of NRS levy payable on goats?

 For the purposes of section 6 of the NRS Levy Act, the rate of NRS levy payable on the processing of goats is 3 cents per carcase.

9What is the rate of NRS Levy payable on kangaroos?

 For the purposes of section 6 of the NRS Levy Act, the rate of NRS levy payable on the processing of kangaroos is 4 cents per carcase.

10What is the rate of NRS levy payable on other game animals?

 For the purposes of section 6 of the NRS Levy Act, the rate of NRS levy payable on the processing of other game animals is $00.00 per carcase.

11When is NRS levy due for payment?

 For the purposes of section 6 of the Collection Act, NRS levy is due for payment on the last day for lodging a return for the game animals.

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

12Who must lodge a monthly return?

 A producer who, in any month, processes at a processing establishment game animals on which NRS levy is payable must lodge a return for the month.

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

13When must a monthly return be lodged?

 A monthly return must be lodged on or before the 28th day after the end of the month to which the return relates.

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

14Returns

• (1)

  A return lodged by a producer must:

  • (a)

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

  • (b)

    include a declaration, signed by the producer 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 producer, not being a post office box address or a post office bag address; and

  • (b)

    if the producer has a post office box address or post office bag address — that address; and

  • (c)

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

  • (d)

    if the processing establishment has a post office box address or post office bag address — that address; and

  • (e)

    the month to which the return relates; and

  • (f)

    the number of pigs on which NRS levy is payable that were processed at the processing establishment in the month; and

  • (g)

    the number of goats on which NRS levy is payable that were processed at the processing establishment in the month; and

  • (h)

    the number of kangaroos on which NRS levy is payable that were processed at the processing establishment in the month; and

  • (i)

    the number of other game animals on which NRS levy is payable that were processed at the processing establishment in the month; and

  • (j)

    the total number of all game animals processed at the processing establishment in the month; and

  • (k)

    the amount of NRS levy payable for the pigs; and

  • (l)

    the amount of NRS levy payable for the goats; and

  • (m)

    the amount of NRS levy payable for the kangaroos; and

  • (n)

    the amount of NRS levy payable for the other game animals; and

  • (o)

    the total amount of NRS levy payable in respect of all game animals referred to in paragraph (f), (g), (h) or (i).

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

15Records to be kept

 A producer must keep records for each month showing:

• (a)

  the number of pigs on which NRS levy is payable that were processed at the processing establishment on each day of the month; and

• (b)

  the number of goats on which NRS levy is payable that were processed at the processing establishment on each day of the month; and

• (c)

  the number of kangaroos on which NRS levy is payable that were processed at the processing establishment on each day of the month; and

• (d)

  the number of other game animals on which NRS levy is payable that were processed at the processing establishment on each day of the month; and

• (e)

  the total number of pigs on which NRS levy is payable that were processed at the processing establishment during the month; and

• (f)

  the total number of goats on which NRS levy is payable that were processed at the processing establishment during the month; and

• (g)

  the total number of kangaroos on which NRS levy is payable that were processed at the processing establishment during the month; and

• (h)

  the total number of other game animals on which NRS levy is payable that were processed at the processing establishment during the month; and

• (i)

  the total number of game animals of a kind referred to in paragraphs (e), (f), (g) or (h), processed at the processing establishment during the month.

Penalty:   10 penalty units.

16Records — 5 year retention period

 The producer must retain the records for at least 5 years.

Penalty:   10 penalty units.

Notes to the Primary Industries Levies and Charges Collection (National Residue Survey — Game Animals) Regulations

Note 1

The Primary Industries Levies and Charges Collection (National Residue Survey — Game Animals) Regulations (in force under the Primary Industries Levies and Charges Collection Act 1991 and the National Residue Survey (Game Animals) Levy Act 1992) as shown in this reprint comprise Statutory Rules 1993 No. 83 amended as indicated in the Tables below.

Table of Statutory Rules

Year and number	Date of notification in Gazette	Date of commencement	Application, saving or transitional provisions
1993 No. 83	17 May 1993	1 July 1993
1993 No. 250 (a)	22 Sept 1993	1 July 1993	—
1994 No. 459 (a)	30 Dec 1994	1 July 1994	—
1997 No. 358	15 Dec 1997	1 Jan 1998	—
1997 No. 359	15 Dec 1997	1 July 1997	—

(a)Statutory Rules 1993 No. 250 and 1994 No. 459 were made under the National Residue Survey (Game Animals) Levy Act 1992.

Table of Amendments

ad. = added or inserted       am. = amended rep. = repealed rs. = repealed and substituted
Provision affected	How affected
R. 8.........................................	am. 1997 No. 359
R. 9.........................................	am. 1993 No. 250; 1994 No. 459; 1997 No. 358