Primary Industries Levies and Charges Collection (Oilseeds) Regulations (Amendment) (Cth)

Statutory Rules 1992

No. 379 1

__________________

Primary Industries Levies and Charges Collection (Oilseeds) Regulations 2(Amendment)

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 and the Oilseeds Levy Act 1977.

 Dated 23 November 1992.

 BILL HAYDEN

 Governor-General

 By His Excellency’s Command,

SIMON CREAN

Minister of State for Primary Industries and Energy

____________

1.   Amendment

1.1   The Primary Industries Levies and Charges Collection (Oilseeds) Regulations are amended as set out in these Regulations.

[NOTE: These Regulations commence on gazettal: see Acts Interpretation Act 1901, s.48.]

2.   Regulation 3 (Interpretation)

2.1   Insert the following definition:

“‘pool’ means a pool of a particular variety, quality or grade of oilseeds established by an organisation marketing oilseeds;”.

3.   New regulation 3a

3.1   After regulation 3, insert:

What is the value of leviable oilseeds?

 “3a. (1) For the purposes of the definition of ‘value’ in subsection 4 (1) of the Levy Act, the value of leviable oilseeds is:

• (a)

  in the case of oilseeds in a pool—the total amount paid for the oilseeds; or

• (b)

  in the case of oilseeds not in a pool:

  • (i)

    the sale price of the oilseeds determined by reference to sales invoices or other sales documents relating to the oilseeds; or

  • (ii)

    if there are no relevant sales invoices or other documents—the amount that would constitute the sale price of the oilseeds if they had been sold at the market price prevailing on the day the levy payable for the oilseeds became due for payment under regulation 5.

“(2)

The value of leviable oilseeds is to be net of handling, storage, transport and f.o.b. costs.”.

4.   Regulation 5 (When is levy due for payment?)

4.1 Regulation 5:

Omit “due fpr payment”, substitute “due for payment”.

5.   Repeal of regulations 6 and 7

5.1   Omit regulations 6 and 7, substitute:

What is a process

 “5a. For the purposes of the definition of ‘process’ in subsection 4 (1) of the Collection Act, the following operations are prescribed in relation to oilseeds:

• (a)

  treatment with a pesticide or another preserving agent before or during storage; and

• (b)

  grading solely for seed purposes.

Who must lodge a quarterly return?

 “6.A producer who processes or exports leviable oilseeds, or on whose behalf leviable oilseeds are processed in a quarter, and a person to whom leviable oilseeds are delivered in a quarter, must lodge a quarterly return:

• (a)

  for the quarter of a levy year in which the levy payable in that levy year for oilseeds processed, exported or delivered to him or her, first reaches or exceeds the leviable amount; and

• (b)

  for each later quarter of the levy year in which leviable oilseeds are processed or delivered to, or exported by, him or her.

When must a quarterly return be lodged?

 “7.A quarterly return must be lodged within 28 days after the end of the quarter.”.

6.   Regulation 8 (What must be included in a quarterly return?)

6.1   Paragraphs 8 (2) (d) and (f):

Insert “and value” after “quantity”, wherever occurring.

6.2   Paragraph 8 (2) (e)

Add at the end “and the total amount of levy payable in that quarter”.

6.3   Paragraph 8 (2) (g):

Omit “on those quantities”.

7.   New Regulations 9 (Records to be kept) and 10 (Records—5 year retention period)

7.1   Omit all the words after regulation 8, substitute:

Records to be kept

“9.

(1) A person to whom leviable oilseeds are delivered by a producer must keep, or cause to be kept, records showing:

• (a)

  the quantity and value of each kind of leviable oilseeds purchased by the person in each quarter; and

• (b)

  the quantity and value of each kind of leviable oilseeds received by the person in each quarter; and

• (c)

  the person from whom the person purchased or received the leviable oilseeds.

• Penalty:

  $1,000.

“(2)

A producer of leviable oilseeds must keep, or cause to be kept, records showing:

• (a)

  the quantity and value of each kind of leviable oilseeds exported by the producer in the quarter; and

• (b)

  the quantity and value of each kind of leviable oilseeds (except leviable oilseeds to which subsection 8 (2) of the Levy Act applies) processed by or for the producer in the quarter; and

• (c)

  the quantity and value of each kind of leviable oilseeds processed by or for the producer in the quarter that are exempt from levy under subsection 8 (2) of the Levy Act .

• Penalty:

  $1,000.

Records—5 year retention period

“10.

Records kept in relation to leviable oilseeds under these regulations must be retained for a period of 5 years after the last day for lodging a return for the leviable oilseeds.

• Penalty:

  $1,000.”.

8.   Transition—value of leviable oilseeds

8.1   In spite of the amendment effected by regulation 3 of these Regulations, for the quarter ending on 31 December 1992 the value of leviable oilseeds for the purposes of the definition of “value” in subsection 4(1) of the Levy Act is the amount worked out using the following formula:

where:

“weight” means the weight in tonnes of the leviable oilseeds.

8.2 In this regulation, “quarter” and “Levy Act” have the same respective meanings as they have in the Primary Industries Levies and Charges Collection (Oilseeds) Regulations.

NOTES

1. Notified in the Commonwealth of Australia Gazette on 30 November 1992.

2. Statutory Rules 1991 No. 185.