Primary Industries Levies and Charges Collection (Rice) Regulations 1991 (Cth)

Primary Industries Levies and Charges Collection (Rice) Regulations 1991

Statutory Rules 1991 No. 440 as amended

made under the

Primary Industries Levies and Charges Collection Act 1991

Consolidated as in force on 3 August 1999

(includes amendments up to SR 1999 No. 121)

Prepared by the Office of Legislative Drafting,

Attorney-General’s Department, Canberra

Primary Industries Levies and Charges Collection (Rice) Regulations 1991

Statutory Rules 1991 No. 440 as amended

made under the

Primary Industries Levies and Charges Collection Act 1991

Contents

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1Name of regulations [see Note 1]

 These regulations are the Primary Industries Levies and Charges Collection (Rice) Regulations 1991.

2Commencement

 These Regulations commence on 1 January 1992.

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:

Excise Levies Act means the Primary Industries (Excise) Levies Act 1999.

levy means levy imposed under:

• (a)

  the old Levy Act; or

• (b)

  Schedule 23 to the Excise Levies Act.

levy period means, in any year, each period of 6 months ending at the end of:

• (a)

  30 June; or

• (b)

  31 December.

levy year means a year prescribed under regulation 6;

old Levy Act means the Rice Levy Act 1991.

processor means the processor of leviable rice by virtue of regulation 8;

producer means the producer of leviable rice by virtue of regulation 7;

5Definition of levy

 The Excise Levies Act is prescribed for the purposes of the definition oflevy in subsection 4 (1) of the Collection Act.

6What is a levy year?

 A season is the prescribed period in relation to leviable rice for the purposes of the definition of levy year in subsection 4 (1) of the Collection Act.

7Who is a producer of rice?

 Leviable rice is prescribed for the purposes of paragraph (b) of the definition of producer in subsection 4 (1) of the Collection Act.

8Who is a processor?

 Leviable rice is declared to be a product to which paragraph (a) of the definition of processor in subsection 4 (1) of the Collection Act applies.

9When is levy due for payment?

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

Note   For penalty, see section 15 of the Collection Act

10Liability of intermediaries for levy

 Leviable rice is declared to be a product to which paragraph 7 (2) (b) of the Collection Act applies.

11Who must lodge a return?

 The processor must lodge a return for each levy period.

Note   For penalty, see section 24 of the Collection Act

12By when must a return be lodged?

 A return must be lodged by the 28th day of the month following the end of the levy period.

Note   For penalty, see section 24 of the Collection Act

13What must be included in a return

• (1)

  A return must:

  • (a)

    set out all the particulars referred to in subregulation (2) that areapplicable to the person; and

  • (b)

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

  • (c)

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

  Note   For penalty, see section 24 of the Collection Act

• (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 levy period to which the return relates; and

  • (d)

    the number of tonnes of each variety of leviable rice delivered for processing in the period; and

  • (e)

    the amount of levy payable for each variety; and

  • (f)

    the total amount of levy payable for leviable rice for the period.

14Records to be kept

• (1)

  A processor must keep records for each levy period showing:

  • (a)

    the quantity of each variety of leviable rice delivered for processing; and

  • (b)

    the amount (if any) deducted from a payment made to a producer in respect of an amount of levy or penalty payable in respect of leviable rice.

  Maximum penalty:   $1,000.

• (2)

  A processor must retain the records for 5 years after the last day forlodging a return for the leviable rice.

  Maximum penalty:   $1,000.

Notes to the Primary Industries Levies and Charges Collection (Rice) Regulations 1991

Note 1

ThePrimary Industries Levies and Charges Collection (Rice) Regulations 1991 (in force under the Primary Industries Levies and Charges Collection Act 1991) as shown in this consolidation comprise Statutory Rules 1991 No. 440 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
1991 No. 440	19 Dec 1999	1 Jan 1992
1999 No. 121	30 June 1999	1 July 1999	—

Table of Amendments

ad. = added or inserted       am. = amended rep. = repealed rs. = repealed and substituted
Provision affected	How affected
R. 1.........................................	rs. 1999 No. 121
R. 4.........................................	am. 1999 No. 121
R. 5.........................................	am. 1999 N0. 121