Coarse Grains Levy Regulations (Amendment) 1994 No. 355
EXPLANATORY STATEMENT
STATUTORY RULES 1994 No. 355
Issued by Authority of the Minister for Primary Industries and Energy
COARSE GRAINS LEVY ACT 1992
COARSE GRAINS LEVY REGULATIONS (AMENDMENT)
Subsection 15(1) of the Coarse Grains Levy Act 1992 (the Act) provides that the Governor-General may make regulations for the purposes of the Act. Amendments to the Act to change the basis on which the research levy is imposed on barley from a flat rate per tonne to an ad valorem rate, were recently made by the Coarse Grains Levy Amendment Act 1994 which received Royal Assent on 27 September 1994. As recommended by the Grains Council of Australia (GCA), which is the prescribed grower organisation for barley, the Act has set the operative levy rate for barley at 1% of the net farm gate value from 1 October 1994. Levy revenue attracts matching Commonwealth contributions and is used to fund research programs for these grains administered by the Grains Research and Development Corporation.
The main purpose of the Regulations is to maintain consistency between the Regulations and the Act by removing references to the flat rate per tonne levy for barley which no longer applies. References to the operational levy rates for oats and cereal rye which are now set by the Act at the same rates as previously prescribed, have been removed from the regulations.
A minor amendment has also been made to the definition of "millet" to clarify that levy is imposed only on grain harvested from grain type millets, as opposed to that from forage millets.
Details of the Regulations are set out in the Attachment.
The Regulations are taken to have commenced on 1 October 1994 to maintain consistency with the date of commencement of the ad valorem. rates of levy for barley under the Act. The Regulations do not impose any obligation on levy payers as the operative rate of levy for barley has been established under the Act.
ATTACHMENT
Details of the Regulations are as follows:
Regulation 1 - Provides for the regulations to be taken to have commenced on 1 October 1994. This is to maintain consistency with the Act.
Regulation 2 - Provides for amendment of the Coarse Grains Levy Regulations.
Regulation 3 - Clarifies the definition of "millet" to exclude forage type millets. As a result, any grain harvested from these latter type millets will not be classed as leviable coarse grain.
Regulation 4 - Removes the prescription of the operative rate on levy on barley, which had been set on a flat rate per tonne basis prior to amendment of the Act.
Regulation 5 - Removes Regulation 5 which had set the operative rate of levy for oats and cereal rye at 1% of the value of the grain from 1 October 1992. This same operative rate of levy for these grains has been continued under provisions of the Act as a result of recent amendments.
Overview
The Coarse Grains Levy Regulations (Amendment) 1994 No. 355 were issued under the authority of the Minister for Primary Industries and Energy, as a response to changes made by the Coarse Grains Levy Amendment Act 1994. This amendment, which received Royal Assent on 27 September 1994, was enacted to update the basis on which the research levy is imposed on barley, shifting from a flat rate per tonne to an ad valorem rate. This change aligns with the recommendations of the Grains Council of Australia and sets the levy rate for barley at 1% of the net farm gate value, effective from 1 October 1994. The policy objective is to ensure the levy revenue attracts matching Commonwealth contributions to fund research programs for these grains, administered by the Grains Research and Development Corporation. The Regulations aim to maintain consistency with the Act by removing outdated references and clarifying the definition of certain grains to ensure the levy applies only to specified types.
Scope and Application
The Coarse Grains Levy Regulations (Amendment) 1994 No. 355, issued under the authority of the Minister for Primary Industries and Energy, serves to amend the existing Coarse Grains Levy Regulations in light of recent legislative changes to the Coarse Grains Levy Act 1992. This amendment is primarily concerned with aligning the regulations with the new ad valorem rate for the research levy imposed on barley, which has been set at 1% of the net farm gate value effective from 1 October 1994. The amendment follows recommendations from the Grains Council of Australia, the prescribed grower organisation for barley, and ensures that the regulations no longer reference the previous flat rate per tonne levy. Additionally, the amendment removes references to the operational levy rates for oats and cereal rye, which have been retained under the Act at the same rates as previously prescribed. A minor clarification has also been introduced to the definition of "millet" to specify that the levy applies only to grain harvested from grain type millets, excluding those harvested from forage millets. These changes are designed to maintain consistency with the Act and ensure that levy payers are not imposed with new obligations, as the operative rate of levy for barley has already been established under the Act.
Key Provisions
The main operative sections of the Coarse Grains Levy Regulations (Amendment) 1994 No. 355, as referenced in the Explanatory Statement, are designed to align the regulations with the Coarse Grains Levy Act 1992, particularly in light of recent amendments. Regulation 1 ensures that the regulations commence on 1 October 1994, the same date as the new ad valorem levy rates for barley, to maintain consistency between the Act and the regulations. Regulation 2 details the amendment to the existing Coarse Grains Levy Regulations. Regulation 3 clarifies the definition of "millet" to specify that the levy applies only to grain harvested from grain type millets, excluding forage millets. Regulation 4 removes the flat rate per tonne levy for barley, which is now set at 1% of the net farm gate value. Regulation 5 removes the prescription of the operative rate for oats and cereal rye from the regulations, as these rates are now set by the Act.
The Coarse Grains Levy Regulations (Amendment) 1994 No. 355 imposes no new obligations on levy payers, as the operative rate of levy for barley has already been established by the Act. The amendment to the definition of "millet" ensures clarity regarding which types of millet are subject to the levy, effectively excluding forage millets from being leviable coarse grain. The removal of the flat rate per tonne levy for barley and the prescription of the operative rate for oats and cereal rye from the regulations streamlines the regulatory framework, making it more consistent with the Act.
Under the Coarse Grains Levy Regulations (Amendment) 1994 No. 355, there are no explicit provisions detailing offences, penalties, or consequences for breach. However, the regulations are part of a broader legislative framework where non-compliance with the Coarse Grains Levy Act 1992 and related regulations could result in civil or criminal penalties. The Act itself may impose penalties for non-payment of the levy, with the specifics of such penalties governed by the overarching legislation rather than the regulations. The regulations focus on maintaining consistency and clarity, rather than prescribing penalties for non-compliance.