Sugar Cane Levy
Collection Act 1987
No.
26 of 1987
An
Act to make provision for the collection of levy imposed by the Sugar Cane Levy Act 1987
[Assented to 26 May 1987]
BE IT ENACTED by the Queen, and the
Senate and the House of Representatives of the Commonwealth of Australia, as
follows:
Short
title
1. This Act may be cited as
the Sugar Cane Levy Collection Act 1987. Commencement
2. This Act shall come into
operation, or shall be deemed to have come into operation, as the case
requires, on the day on which the Sugar
Cane Levy Act 1987 receives or received the Royal Assent.
Interpretation
3. (1) In this Act, unless the
contrary intention appears:
“appoint”
includes re-appoint;
“authorised
person” means a person who is, by virtue of an appointment under section 13, an
authorised person for the purposes of the provision in which the expression
occurs.
(2) Except so far as the
contrary intention appears, an expression used in this Act and in the Sugar Cane Levy Act 1987 has the same
meaning in this Act as in that Act.
Act
to bind Crown
4. This Act binds the Crown
in right of each of the States, of the Northern Territory and of Norfolk
Island.
Time
for payment of levy
5. Levy on accepted sugar
cane is due and payable on the expiration of 28 days, or such longer period as
is prescribed from time to time, after the last day of the month in which that
sugar cane was accepted at the sugar mill for processing.
Miller’s
liability in relation to levy payable by grower
6. (1) For the better securing
of the payment of levy on accepted sugar cane that is payable by the grower of
that sugar cane, the miller of that sugar cane is liable to pay to the
Commonwealth an amount (in this section referred to as the “relevant amount”)
equal to levy on that sugar cane that has become payable by the grower but has
not been paid to, or recovered by, the Commonwealth.
(2) Notwithstanding any law
of a State or Territory, or any agreement (whether entered into before or after
the commencement of this Act), to the contrary, a miller of accepted sugar cane
may, for the purpose of ensuring that the miller is provided with the funds
necessary for the due payment by the miller under subsection (1) of the
relevant amount, deduct from any money payable by the miller for that sugar
cane an amount equal to, or that may reasonably be expected to be equal to, the
relevant amount.
(3) Where a miller of
accepted sugar cane deducts an amount under subsection (2), the grower is, upon
the levy becoming payable, discharged from the grower’s liability to pay the
levy to the extent of the amount so deducted, but the miller’s liability under
subsection (1) is not affected.
(4) Where, under subsection
(1), an amount in respect of levy payable by a grower of accepted sugar cane is
paid by, or is recovered by the Commonwealth from, the miller of that sugar
cane:
(a)
the grower is, to the extent of that amount, discharged from so much of the
grower’s liability to the Commonwealth to pay that levy as has not been
previously discharged; and
(b)
the miller may recover from the grower, by set-off or otherwise, an amount
equal to the amount discharged by virtue of paragraph (a) of this subsection.
Penalty
for non-payment
7. (1) Where the liability of a
person to pay levy is not discharged at or before the time when that levy is
due and payable, there is payable to the Commonwealth by way of penalty, in
addition to that levy, an amount calculated at the rate of 20% per annum on that
levy or on so much of that levy as from time to time remains unpaid, to be
computed from the time when that levy became due and payable.
(2) A penalty under
subsection (1) relating to levy on accepted sugar cane is payable by the miller
of that sugar cane.
(3) Where:
(a)
a miller of accepted sugar cane has, under subsection 6 (2), made a deduction,
in respect of levy payable on that sugar cane, from an amount payable by the
miller; and
(b)
the miller has not at or before the time when, under section 5, the levy
becomes due and payable by the grower, paid to the Commonwealth the whole or
any part of the amount so deducted;
there
is payable by the miller to the Commonwealth by way of penalty, in addition to
the amount payable by the miller to the Commonwealth under subsection 6 (1), an
amount calculated at the rate of 20% per annum on the amount of the deduction,
or so much of that amount as from time to time remains unpaid, to be computed
from the time when the levy became due and payable.
(4) The Minister or, subject
to subsection (5), an authorised person, may, in a particular case, for reasons
that the Minister or the authorised person, as the case may be, in his or her
discretion thinks sufficient, remit the whole or a part of an amount payable
under this section.
(5) The power under
subsection (4) to remit the whole or a part of an amount payable under this
section shall not be exercised by an authorised person if the amount, before
remission, exceeds $500.
Recovery
of levy etc.
8. The following amounts
may be recovered by the Commonwealth as debts due to the Commonwealth:
(a)
levy that is due and payable;
(b)
an amount that is payable to the Commonwealth under subsection 6 (1);
(c)
an amount that is payable by way of penalty under section 7.
Refund
of levy
9. (1) Where an amount of a
kind referred to in section 8 has been overpaid, an amount equal to the amount
of the overpayment shall be refunded by the Commonwealth.
(2) Where:
(a)
an amount is to be refunded by the Commonwealth under subsection (1); and
(b)
that amount has been taken into account under paragraph 7 (1) (a) of the Rural Industries Research Act 1985 in
calculating an amount to be paid into the Research Fund established under that
Act in relation to goods of a kind in respect of which levy is imposed under
the Sugar Cane Levy Act 1987;
the
amount of the refund shall be paid from that Research Fund.
Power
to call for information
10. An authorised person
may, by notice in writing given or sent by post to a person, require the person
to give to the authorised person, within such time (being not less than 14 days
after receipt of the notice) as is specified in the notice, such return or
information in relation to matters relevant to the operation of this Act as is
specified in the notice, including a return or information verified by
statutory declaration.
Access
to premises
11. (1) An authorised person
may, with the consent of the occupier of any premises, enter those premises for
the purpose of exercising the powers of an authorised person under this
section.
(2) Where an authorised
person has a reasonable ground for believing that:
(a)
particular premises are a sugar mill; or
(b)
there are examinable documents on particular premises; the authorised person
may make application to a Justice of the Peace for a warrant authorising the
authorised person to enter the premises for the purpose of exercising the
powers of an authorised person under this section.
(3) If, on an application
under subsection (2), the Justice of the Peace is satisfied, by information on
oath or affirmation, that:
(a)
there is a reasonable ground for believing that:
(i)
the premises to which the application relates are a sugar mill; or
(ii)
there are examinable documents on the premises to which the application
relates; and
(b)
the issue of the warrant is reasonably required for the purposes of this Act;
the
Justice of the Peace may grant a warrant authorising the authorised person,
with such assistance as is reasonable and the authorised person thinks
necessary, to enter the premises during such hours of the day or night as the
warrant specifies, or, if the warrant so specifies, at any time, using such
force as is necessary and reasonable, for the purpose of exercising the powers
of an authorised person under this section.
(4) A warrant granted under
this section shall specify a day, not later than 28 days after the day of issue
of the warrant, on which the warrant ceases to have effect.
(5) Where an authorised
person has entered any premises under this section, the authorised person may:
(a)
search for, examine, and take stock of, sugar cane or raw sugar; and
(b)
search for, inspect, take extracts from, and make copies of, any examinable
documents.
(6) A person shall not,
without reasonable excuse, obstruct or hinder an authorised person acting under
subsection (1) or under a warrant issued under subsection (3).
Penalty:
$1,000 or imprisonment for 6 months, or both.
(7) In this section, “examinable
documents” means:
(a)
any documents relating to financial dealings between persons who grow or
deliver sugar cane and:
(i)
persons to whom sugar cane is delivered; or
(ii)
persons who accept sugar cane for processing; and
(b)
any documents relating to the production, carriage, delivery, processing,
purchase, storage or sale of sugar cane or the production or storage of raw
sugar.
Offences
in relation to returns etc.
12. (1) A person shall not,
without reasonable excuse, refuse or fail to submit a return or provide
information that is required by or under this Act or the regulations to be
submitted or provided.
(2) A person is not excused
from submitting a return or providing information that the person is required
by or under this Act or the regulations to submit or provide on the ground that
the return or information might tend to incriminate the person, but any return
or information so submitted or provided, and any information or thing
(including any document) obtained as a direct or indirect consequence of the
submitting of the return or the provision of the information, as the case may
be, is not admissible in evidence against the person in:
(a)
criminal proceedings other than proceedings for an offence against subsection
(1) or (3); or
(b)
proceedings for recovery of a penalty payable under section 7.
(3) A person shall not
present a document, make a statement, or submit a return, that the person knows
to be false or misleading in a material particular, to a person performing
duties in relation to this Act.
Penalty:
(a)
in the case of a natural person—$1,000 or imprisonment for 6 months, or both;
or
(b)
in the case of a body corporate—$5,000.
Appointment
of authorised persons
13. The Minister may, by
writing, appoint persons, or classes of persons, to be authorised persons for
the purposes of a specified provision of this Act.
Review
of decisions
14. An application may be
made to the Administrative Appeals Tribunal for a review of a decision made
under subsection 7 (4).
Regulations
15. The Governor-General may
make regulations, not inconsistent with this Act, prescribing matters:
(a)
required or permitted by this Act to be prescribed; or
(b)
necessary or convenient to be prescribed for carrying out or giving effect to
this Act;
and
in particular:
(c)
providing for the manner of payment of levy and other money payable to the
Commonwealth under this Act;
(d)
requiring the keeping of records in respect of sugar cane by growers of sugar
cane, millers of accepted sugar cane and such other persons (if any) as are
prescribed;
(e)
requiring growers of sugar cane, millers of accepted sugar cane and such other
persons (if any) as are prescribed, to provide returns for the purposes of this
Act; and
(f)
prescribing penalties, not exceeding a fine of $500, for offences against the
regulations.
[Minister’s second reading speech made in—
House
of Representatives on 2 April 1987
Senate
on 7 May 1987