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

        

Statutory

Rules1991No. 187 1

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Primary Industries Levies and Charges Collection (Triticale) 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,

R. McMULLAN

Parliamentary Secretary to the Treasurer

for and on behalf of the

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 (Triticale) Regulations.

Incorporation

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

Interpretation

 3. (1)  In these Regulations, unless the contrary intention appears:

“Levy Act” means the Triticale Levy Act 1988;

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

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

 (2) A producer of leviable grain who causes or permits the grain to be delivered to another person or allows another person to take the grain out of the producer’s possession or control is taken to have delivered the grain to the other person.

 (3) If:

• (a)

  a producer of leviable grain delivers the grain to a person for carriage (either by that person or a succession of persons commencing with that person) to another person;

 and

• (b)

  the other person does not receive the grain for the purpose of carrying it to a further destination:

the grain is taken to have been delivered to the last-mentioned person.

 (4) If the ownership of leviable grain passes from the producer of the grain to a person or to a number of persons in succession, in a way not involving the delivery of the grain to any person, a reference in these Regulations to the producer is, in relation to the grain, a reference to the person or to the last of those persons, as the case may be.

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 respect of leviable grain.

When is levy due for payment?

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

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

Who must lodge quarterly returns?

6.

A quarterly return must be lodged by:

• (a)

  a producer who processes or exports leviable grain if the weight of leviable grain that is processed by or for the producer or exported by the producer (other than leviable grain to which subsection 8 (2) of the Levy Act applies) in a levy year equals or exceeds the leviable weight; and

• (b)

  a person who is a buying agent, selling agent, receiver or first purchaser of leviable grain if the weight of leviable grain delivered to the person in a levy year equals or exceeds the leviable weight.

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

When must a quarterly return be lodged?

7.

(1)A quarterly return by a person to whom leviable grain is delivered must be lodged on or before:

• (a)

  the 28th day of the month following the end of the quarter in which the weight of leviable grain delivered to the person reaches the leviable weight; and

• (b)

  the 28th day of the month following a quarter in which leviable grain is delivered to the person.

   (2) A quarterly return by a producer must be lodged on or before:

• (a)

  the 28th day of the month following the end of the quarter in which the weight of leviable grain processed or exported by the producer reaches the leviable weight; and

• (b)

  the 28th day of the month following a quarter in which leviable grain is processed or exported by the person.

  [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;

• (d)

  in the case of leviable grain referred to in paragraph 7 (2) (a)—the quantity of leviable grain delivered or exported, as the case may be, during the period commencing at the commencement of the levy year and ending on the last day of the quarter in which the weight of leviable grain delivered or exported equals or exceeds the leviable weight;

• (e)

  in the case of leviable grain referred to in paragraph 7 (2) (b)—the quantity of leviable grain (other than leviable grain to which subsection 8 (2) of the Levy Act applies) delivered or exported, as the case requires, in the quarter to which the return relates; and

• (f)

  in the case of leviable grain referred to in paragraph 7 (2) (a)—the quantity of leviable grain processed or exported, as the case may be, during the period commencing at the commencement of the levy year and ending on the last day of the quarter in which the weight of leviable grain processed or exported, as the case requires, equals or exceeds the leviable weight;

• (g)

  in the case of leviable grain referred to in paragraph 7 (2) (b)—the quantity of leviable grain (other than leviable grain to which subsection 8 (2) of the Levy Act applies) processed or exported, as the case requires, in the quarter to which the return relates; and

• (h)

  the total of the amounts of levy payable for those quantities.

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

Records to be kept

9.

(1)  A receiver, or first purchaser of leviable grain, must keep, or cause to be kept, records showing the quantity of leviable grain received, purchased or exported, as the case requires, in each quarter.

• Penalty:

  $1,000.

 (2) A producer who processes or exports leviable grain must keep, or cause to be kept, records showing the quantity of leviable grain processed or exported, as the case requires, in each quarter.

• Penalty:

  $1,000.

Records—5 year retention period

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

• Penalty:

  $1,000.

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NOTE

1. Notified in the Commonwealth of Australia Gazette