Statutory
Rules1991No. 274 1
__________________
Primary
Industries Levies and Charges
(Sugar Cane) 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 and the Sugar Cane
Levy Act 1987.
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 (Sugar Cane) 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:
“Levy
Act” means the Sugar Cane Levy Act 1987;
“processor”
means the processor of accepted sugar cane by virtue of regulation 4;
“producer”
means the producer of accepted sugar cane:
Processor
of accepted sugar cane
4. Accepted sugar cane is declared to be a product to which paragraph
(a) of the definition of “processor” in subsection 4 (1) of the Collection
Act applies.
Producer
of accepted sugar cane
5. (1) Accepted sugar cane is prescribed for the
purposes of paragraph (b) of the definition of “producer” in subsection
4 (1) of the Collection Act.
(2) Accepted sugar cane is prescribed for the purposes of paragraph (e)
of the definition of “producer” in subsection 4 (1) of the Collection Act.
(3) The processor is to be taken to be the producer of the accepted
sugar cane for the purposes of paragraph (e) of the definition of “producer” in
subsection 4 (1) of the Collection Act.
Declaration
for the purposes of paragraph 7 (2) (b) of the Collection Act
6. Accepted sugar cane is declared to be a product to which paragraph
7 (2) (b) of the Collection Act applies.
Prescription
of producers by whom levy is payable
7.(1) The producer of accepted sugar cane as defined
in paragraph (b) of the definition of “producer” in subsection 4 (1) of
the Collection Act as applied by subregulation 5 (1) is prescribed as the
producer for the purposes of paragraph 8 (a) of the Levy Act.
(2) The producer of accepted sugar cane prescribed under subregulations
5 (2) and (3) is prescribed as the producer for the purposes of paragraph
8 (b) of the Levy Act.
When
is levy due for payment?
8. Levy payable for accepted sugar cane is due for payment on the last
day for lodging a return for the accepted sugar cane.
[NOTE:
For penalty, see section 15 of the Collection Act]
When
must monthly returns be lodged?
9.A processor who accepts sugar cane in any month must lodge a
return on or before the 28th day after the end of the month in which the sugar
cane was accepted.
[NOTE:
For penalty, see section 24 of the Collection Act]
What
must be included in monthly returns?
10.(1) A 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 name and address of the sugar mill; and
- (b)
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 a post
office bag; and
- (c)
if the person lodging the return has a post office box address or a
post office bag address—that address; and
(d)the month to which the return relates; and
Records
to be kept
10. A processor of accepted sugar cane must keep records for each month
showing:
- (a)
the name and address of each producer from whom the sugar cane was
accepted; and
- (b)
the quantity of sugar cane accepted from each producer; and
- (c)
the amount (if any) deducted by the processor under subsection
8 (2) of the Collection Act from money payable by the processor to each
producer for the sugar cane; and
(d)the amount of levy payable for the quantity of sugar cane.
Penalty:$1,000.
Records—3
year retention period
11. A person required to keep records under these Regulations must
retain the records for 3 years after the last day for lodging a return for the
accepted sugar cane.
Penalty:$1,000.
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NOTE
1. Notified
in the Commonwealth of Australia Gazette