Tobacco Leaf Marketing Board Administrative Levy Notification 1991 (Qld)

Queensland Subordinate Legislation 1991 No. 165 Primary Producers’ Organisation and Marketing Act 1926 TOBACCO LEAF MARKETING BOARD ADMINISTRATIVE LEVY NOTIFICATION 1991 TABLE OF PROVISIONS Section Page 1Short title . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 2Definition . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 A3 dministrative levy . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 C4 ollection of the levy . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 5Duty of authorised agent . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 6Recovery of levy . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 7Fines . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Short title 1. This notification may be cited as the Tobacco Leaf Marketing Board Administrative Levy Notification 1991 . Definition 2. In this notification— “Board” means the Tobacco Leaf Marketing Board constituted under the Act by order in council made on 22 July 1948 and published in the Gazette on 24 July 1948 at page 685.

2 Tobacco Leaf Marketing Board Administrative Levy Notification 1991 Administrative levy 3.(1) The Board is empowered to impose, for administrative purposes, a general levy on growers of tobacco leaf. (2) The levy must not exceed 8 cents per kilogram of tobacco leaf. (3) Notice of the levy must be published by the Board in the Gazette. (4) The notice must specify— (a) that the levy is a general levy, for administrative purposes, on growers of tobacco leaf; and (b) the rate of the levy; and (c) a day, not sooner than 7 days after the date of Gazette notice, on which the levy becomes effective. Collection of the levy 4.(1) If a grower delivers tobacco leaf to the Board or its authorised agent— (a) the Board or its authorised agent must assess the amount of levy payable in relation to the leaf; and (b) the amount is to be deducted by the Board or its authorised agent from the proceeds of the sale of the tobacco leaf. (2) If the Board, in accordance with the Act, does not accept tobacco leaf delivered by a grower— (a) the Board must assess the amount of levy payable in relation to the leaf; and (b) the Board must send to the grower a notice of assessment of levy; and (c) the grower must pay the amount of the assessment to the Board within 28 days of receiving the notice. (3) If the Board exempts a grower from delivering the grower’s tobacco leaf to the Board— (a) the Board must assess the amount of levy payable in relation to the leaf; and (b) the Board must send to the grower a notice of assessment of

3 Tobacco Leaf Marketing Board Administrative Levy Notification 1991 levy; and (c) the grower must pay the amount of the assessment to the Board within 28 days of receiving the notice. (4) If tobacco leaf is damaged or destroyed before delivery by the grower of the leaf to the Board or its authorised agent, the Board must assess the amount of levy payable in relation to the leaf and— (a) if the Board makes a payment for the leaf to the grower—deduct from that payment the amount of the levy; or (b) in any other case—issue to the grower a notice of assessment of levy. (5) A grower mentioned in subsection (4) who receives a notice of assessment of levy must pay the amount of the assessment to the Board within 28 days after receiving the notice. Duty of authorised agent 5.(1) For each delivery of tobacco leaf to an authorised agent by a grower, the agent must maintain a record specifying— (a) the grower’s name; and (b) the weight of tobacco leaf delivered; and (c) the amount of levy payable. (2) For each sale of tobacco leaf by an authorised agent, the agent must maintain a record specifying— (a) the weight of tobacco leaf sold; and (b) the amount deducted from the proceeds of sale for the levy. (3) Within 14 days of each sale of tobacco leaf by an authorised agent, the agent must forward to the Board— (a) the amount mentioned in subsection (2)(b); and (b) a copy of the record maintained under subsections (1) and (2).

4 Tobacco Leaf Marketing Board Administrative Levy Notification 1991 Recovery of levy 6.(1) If the amount of levy is not paid by a grower in accordance with a notice of assessment, the amount may be recovered from the grower by the Board as a debt due to the Board in a court of competent jurisdiction. (2) If the amount of levy is not forwarded to the Board by an authorised agent in accordance with section 5, the amount may be recovered from the agent by the Board as a debt due to the Board in a court of competent jurisdiction. Fines 7. Without prejudice to any proceedings, an authorised agent who fails to pay an amount as required by this notification is liable to a fine not exceeding 20 penalty units. ENDNOTES 1. Made by the Governor in Council on 12 December 1991. 2. Published in the Gazette on 14 December 1991. 3. Not required to be laid before the Legislative Assembly. 4. The administering agency is the Department of Primary Industries. The State of Queensland 1991