Triticale Levy
Collection Act 1988
No.
117 of 1988
An
Act providing for the collection of levy imposed by the Triticale Levy Act 1988
[Assented to 12 December 1988]
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 Triticale Levy Collection Act
1988.
Commencement
2. This Act commences on
the day that is fixed by Proclamation for the purposes of subsection 2 (2) of
the Triticale Levy Act 1988.
Interpretation
3. (1) In this Act, unless the contrary intention appears:
“appoint”
includes re-appoint;
“authorised
person” means a person appointed under section 16;
“examinable
documents” means:
(a)
any documents relating to financial dealings between persons who deliver
leviable grain and persons to whom leviable grain is delivered; and
(b)
any documents relating to the production, storage, carriage, delivery,
processing, purchase, sale or export of leviable grain;
“grower”,
in relation to leviable grain, means the person who owns the grain immediately
after it has been harvested;
“leviable
grain” means triticale;
“leviable
weight”, in relation to a levy year, means:
(a)
15 tonnes; or
(b)
if, before the commencement of the levy year, another weight is prescribed in
relation to that year, that prescribed weight;
“levy”
means an amount of levy imposed by the Triticale
Levy Act 1988;
“levy
year” means:
(a)
the period commencing on the day fixed by Proclamation for the purposes of
subsection 2 (2) of the Triticale Levy
Act 1988 and ending on the 30 June next following that day; and
(b)
each subsequent period of 12 months;
“magistrate”
includes a justice of the peace;
“processing”,
in relation to leviable grain, means the hulling, rolling (whether or not for
the production of meal), packing for sale or any other treatment of leviable
grain other than a treatment consisting only of cleaning or drying the grain;
“Secretary”
means the Secretary to the Department.
(2) Where a grower of
leviable grain causes or permits that grain to be delivered to another person
or allows another person to take that grain out of the grower’s possession or
control, the grower shall, for the purposes of this Act, be taken to have
delivered that grain to the other person.
(3) Where a grower of
leviable grain delivers that grain to a person for carriage (either by that
person or by a succession of persons commencing with that person) to another
person who does not receive the grain for the purpose of carrying it to a
further destination, the grain shall, for the purposes of this Act, be taken to
have been delivered to that last-mentioned person.
(4) If the ownership of
leviable grain passes from the grower of the grain to a person or to a number
of persons in succession, in a way or ways not involving the delivery of the
grain to any person, a reference in this Act to the grower is, in relation to that
grain, a reference to that person or to the last of those persons, as the case
may be.
(5) For the purposes of
this Act:
(a)
a person is a purchaser of leviable grain if the person is liable to pay the
grower of the grain for the grain; and
(b)
a person is the receiver of leviable grain if the grain is delivered to the
person by the grower of the grain otherwise than for storage and no person is
liable to pay the grower for the grain.
Act
to bind Crown
4. This Act binds the
Crown in right of each of the States and of the Northern Territory.
Time
for payment of levy
5. (1) Levy on leviable grain delivered by the grower of the grain to
another person is due for payment at the end of a period of 28 days, or of such
longer period as is prescribed, immediately following:
(a)
the quarter in which the grain was so delivered; or
(b)
if the weight of all the leviable grain delivered to that person by growers of
leviable grain in the levy year in which that quarter occurs becomes equal to
the leviable weight in relation to that year in a later quarter—that later
quarter.
(2) Levy on leviable grain
processed by or for the grower of the grain is due and payable at the end of
the period of 28 days, or of such longer period as is prescribed, immediately
following:
(a)
the quarter in which the grain was processed; or
(b)
if the weight of the leviable grain processed by or for the grower of the grain
in the levy year in which the quarter occurs (other than any such grain on
which levy is not imposed by virtue of subsection 8 (2) of the Triticale Levy Act 1988)becomes equal to the leviable weight in
relation to that year in a later quarter—that later quarter.
(3) In this section:
“quarter”
means:
(a)
the period commencing on the commencement of this Act and ending on the last
day of March, June, September or December, whichever first occurs after the
commencement of this Act; and
(b)
each subsequent period of 3 months.
Liability
of purchaser or receiver
6. (1) For the better securing of the payment of levy, a purchaser or
receiver of leviable grain is liable to pay to the Commonwealth, on behalf of
the grower of the grain, an amount equal to any levy on the grain that is due
for payment and remains unpaid.
(2) In spite of anything to
the contrary in any law of a State or Territory or in any agreement (“whether
entered into before or after the commencement
of
this Act), a purchaser of leviable grain who is liable under subsection (1) to
pay an amount to the Commonwealth in respect of levy due for payment on that
grain may deduct from any money payable by the purchaser for that grain an
amount equal to, or that may reasonably be expected to be equal to, the
first-mentioned amount.
(3) Where a purchaser
deducts an amount under subsection (2), the grower is, on the levy becoming due
for payment, discharged from liability to pay the levy to the extent of the
amount deducted, but the liability of the purchaser under subsection (1) is not
affected.
(4) Where an amount in
respect of the levy payable on any leviable grain is paid on behalf of the
grower by, or is recovered by the Commonwealth from, the purchaser:
(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 under subsection (3); and
(b)
the purchaser may recover from the grower, by set-off or otherwise, an amount
equal to the difference (if any) between the first-mentioned amount and the
amount of money (if any) deducted by the purchaser under subsection (2).
(5) Where an amount in
respect of the levy payable on any leviable grain is paid on behalf of the
grower by, or is recovered by the Commonwealth from, the receiver of the grain:
(a)
the grower is discharged from liability to pay that levy to the extent of that
amount; and
(b)
subject to any agreement between the receiver and the grower, the receiver may
recover from the grower an amount equal to the first-mentioned amount.
Penalty
for non-payment
7. (1) If any levy remains unpaid after the day on which it became due
for payment, there is payable to the Commonwealth by way of penalty, in respect
of each day after that day on which the levy or any part of the levy remains
unpaid, an amount calculated at the rate of 20% per annum on the levy or on so
much of the levy as remains unpaid on that day.
(2) A penalty under
subsection (1) is payable:
(a)
where the penalty relates to levy in respect of which a purchaser or receiver
of leviable grain is liable to pay an amount to the Commonwealth under
subsection 6 (1)—by that purchaser or receiver; or
(b)
in any other case—by the grower.
(3) A penalty under
subsection (1) is payable in addition to any levy in respect of the non-payment
of which the penalty is payable.
Remission
of amounts
8. (1) Subject to subsection (2), the Minister or an authorised person
may remit the whole or a part of an amount payable under section 7.
(2) An amount remitted by
an authorised person under subsection (1) may not exceed $500.
Recovery
of levy etc.
9. 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 payable under subsection 6 (1);
(c)
an amount payable under section 7.
Refund
of levy etc.
10. (1) Where there has been an overpayment in respect of an amount
referred to in section 9, the amount overpaid shall be refunded by the
Commonwealth.
(2) Where an amount that is
to be refunded by the Commonwealth in accordance with subsection (1) has been
taken into account under paragraph 7 (1) (a) or 34 (ca) of the Rural Industries Research Act 1985 in
calculating an amount to be paid into a Fund, the amount of the refund shall be
paid from the Fund to which the levy is attached when the refund is paid.
(3) An expression has the
same meaning in subsection (2) as in the Rural
Industries Research Act 1985.
Power
to call for information
11. An authorised person
may, by notice in writing given or sent by post to a person, require the
person:
(a)
to give to the authorised person, within such reasonable time 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; and
(b)
to verify any such return or information by statutory declaration.
Powers
of authorised person in relation to premises
12. (1) An authorised person may, with the consent of the occupier of
the premises or in accordance with a warrant issued under section 13, enter
premises for the purpose of exercising the powers of an authorised person under
subsection (2).
(2) Where an authorised
person enters any premises under subsection (1), the authorised person may:
(a)
search for, examine and take stock of leviable grain and any goods produced
from leviable grain; and
(b)
search for, inspect, take extracts from, and make copies of, any examinable
documents.
(3) A person shall not,
without reasonable excuse, obstruct or hinder an authorised person in the
exercise of a power conferred under subsection (1) or (2).
Penalty: $1,000 or imprisonment for
6 months, or both.
Warrant
to enter premises
13. (1) If a magistrate, on application by an authorised person, is
satisfied, by information on oath or affirmation:
(a)
that there is reasonable ground for believing that:
(i)
leviable grain is produced, stored or processed on particular premises;
(ii)
goods produced from leviable grain are stored on particular premises; or
(iii)
there are examinable documents on those premises; and
(b)
that the issue of a warrant is reasonably required for the purposes of this
Act;
the
magistrate may issue a warrant authorising the authorised person to enter the
premises:
(c)
with such assistance, and by such force, as is necessary and reasonable; and
(d)
during such hours as the warrant specifies or, if the warrant so specifies, at
any time.
(2) A warrant shall specify
the period, not exceeding one month, during which it remains in effect.
Offences
in relation to returns etc.
14. (1) A person shall not, without reasonable excuse, refuse or fail
to give a return or information that the person is required to give by or under
this Act or the regulations.
(2) A person is not excused
from giving a return or information on the ground that the return or
information might tend to incriminate the person, but any return or information
given, and any information or thing (including any document) obtained as a
direct or indirect result of the giving of the return or information, 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
knowingly present a document, make a statement or submit a return, that is
false or misleading in a material particular, to a person performing duties in
relation to this Act.
Penalty:
(a)
if the person is a natural person—$1,000 or imprisonment for 6 months, or both;
or
(b)
if the person is a body corporate—$5,000.
Conduct
of directors, servants and agents
15. (1) Where it is necessary to establish, for the purposes of this
Act, the state of mind of a body corporate in relation to particular conduct,
it is sufficient to show:
(a)
that the conduct was engaged in by a director, servant or agent of the body
corporate within the scope of his or her actual or apparent authority; and
(b)
that the director, servant or agent had the state of mind.
(2) Any conduct engaged in
on behalf of a body corporate by:
(a)
a director, servant or agent of the body corporate within the scope of his or
her actual or apparent authority; or
(b)
any other person at the direction or with the consent or agreement (whether
express or implied) of a director, servant or agent of the body corporate,
where the giving of the direction, consent or agreement is within the scope of
the actual or apparent authority of the director, servant or agent;
shall
be taken, for the purposes of this Act, to have been engaged in also by the
body corporate.
(3) Where it is necessary
to establish, for the purposes of this Act, the state of mind of a person other
than a body corporate in relation to particular conduct, it is sufficient to
show:
(a)
that the conduct was engaged in by a servant or agent of the person within the
scope of his or her actual or apparent authority; and
(b)
that the servant or agent had the state of mind.
(4) Any conduct engaged in
on behalf of a person other than a body corporate by:
(a)
a servant or agent of the person within the scope of his or her actual or
apparent authority; or
(b)
any other person at the direction or with the consent or agreement (whether
express or implied) of a servant or agent of the first-mentioned person, where
the giving of the direction, consent or agreement is within the scope of the
actual or apparent authority of the servant or agent;
shall
be taken, for the purposes of this Act, to have been engaged in also by the
first-mentioned person.
(5) A reference in
subsection (1) or (3) to the state of mind of a person includes a reference to:
(a)
the knowledge, intention, opinion, belief or purpose of the person; and
(b)
the person’s reasons for the intention, opinion, belief or purpose.
Appointment
of authorised persons
16. The Secretary may, in
writing, appoint:
(a)
a person to be an authorised person; or
(b)
persons included in a class of persons to be authorised persons; for the
purposes of a specified provision of this Act.
Identity
cards
17. (1) The Secretary may cause an identity card to be issued to an
authorised person.
(2) An identity card shall:
(a)
contain a photograph of the authorised person to whom it is issued: and
(b)
be in a form approved, in writing, by the Secretary.
(3) Where an authorised
person proposes to enter premises otherwise than in accordance with a warrant
issued under section 13, the authorised person shall produce his or her
identity card to the occupier of the premises for the occupier’s inspection
and, if the authorised person fails to do so, the authorised person is not
entitled to enter the premises under subsection 12 (1).
(4) Where a person to whom
an identity card has been issued ceases to be an authorised person, the person
shall forthwith return the identity card to a person occupying such office in
the Department as is designated, in writing, by the Secretary.
Penalty: $100.
Review
of decisions
18. (1) Application may be made
to the Administrative Appeals Tribunal for a review of a decision to refuse to
remit under subsection 8 (1) the whole or part of an amount.
(2) Where the Minister or
an authorised person makes a decision under subsection 8 (1) and gives to the
person whose interests are affected by the decision notice in writing of the
decision, that notice shall include a statement to the effect that, subject to
the Administrative Appeals Tribunal Act
1975,application may be made to
the Administrative Appeals Tribunal, by or on behalf of any person whose
interests are affected by the decision, for a review of the decision.
(3) A failure to comply
with the requirements of subsection (2) in relation to a decision does not
affect the validity of the decision.
Delegation
by Secretary
19. (1) The Secretary may, by
signed instrument, delegate to the person occupying an office in the Department
all or any of the Secretary’s powers under this Act.
(2) A delegate is, in the
exercise of a delegated power, subject to the directions of the Secretary.
Regulations
20. (1) 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 amounts payable to the
Commonwealth under this Act;
(d)
requiring growers, receivers or purchasers of leviable grain, and such other
persons as are prescribed, to make and keep accounts, accounting records and
other records in respect of leviable grain;
(e)
requiring growers, receivers or purchasers of leviable grain, and such other
persons as are prescribed, to give returns or information for the purposes of
this Act; and
(f)
prescribing penalties, not exceeding, in the case of a natural person, a fine
of $500 and, in the case of a body corporate, a fine of $2,500, for offences
against the regulations.
(2) Before making any
regulation for the purposes of the definition of “leviable weight” in
subsection 3 (1), the Governor-General shall take into consideration any
relevant recommendation made to the Minister by the organisation known, on the
commencement of this Act, as the Triticale Association of Australia.
[Minister’s second reading speech made in—
House
of Representatives on 2 November 1988
Senate
on 10 November 1988