Dairy Produce Levy Regulations

Legislation au C1958L00072 Regulations Not in force Legislative Instrument

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STATUTORY RULES.

1958. No. 72

REGULATIONS UNDER THE DAIRY PRODUCE LEVY ACT 1958.*

I, THE GOVERNOR-GENERAL in and over the Commonwealth of, Australia, acting with the advice of the Federal Executive Council, hereby make the following Regulations under the Dairy Produce Levy Act 1958.

Dated this 30th

day of October, 1958

W. J. Slim

Governor-General.

By His Excellency’s Command,

(Sgd.) WILLIAM McMAHON

Minister of State for Primary Industry.

DAIRY PRODUCE LEVY REGULATIONS.

1. These Regulations may be cited as the Dairy Produce Levy short title. Regulations.

Interpretation.

2.—(1.) In these Regulations, unless the contrary intention appears—

“authorized agent” means a person appointed in pursuance of regulation 5 of these Regulations to be an authorized agent for the purposes of these Regulations;

“return” means a return required to be furnished to the Secretary in pursuance of sub-regulation (1.) of regulation 4 of these Regulations;

“the Secretary” means the Secretary to the Department of Primary Industry;

“the Act” means the Dairy Produce Levy Act 1958.

(2.) In these Regulations, a reference to a form by number shall be read as a reference to the form so numbered in the Schedule to these Regulations.

Payment of levy.

3. For the purpose of section 11 of the Act, payment of an amount of levy payable to the Secretary shall be made by paying the amount to the

* Notified in the Commonwealth Gazette on 31st October, 1958.

7280/58.—Price 3d. 9/23.10.1958.

officer for the time being holding or occupying in a State the office specified in the following table in respect of that State;—

State.	Designation of office.
New South Wales.................................	Collector of Public Moneys, Department of Primary Industry, Sydney
Victoria .......................................	Collector of Public Moneys, Department of Primary Industry, Melbourne
Queensland.....................................	Collector of Public Moneys, Department of Primary Industry, Brisbane
South Australia...................................	Collector of Public Moneys, Department of Primary Industry, Adelaide
Western Australia.................................	Collector of Public Moneys, Department of Primary Industry, Perth

Returns.

4.—(1.) A manufacturer who, in a month of the year, manufactures any dairy produce (not being dairy produce that is exempt from levy) shall, within twenty-eight days after the last day of that month, furnish to the Secretary a return containing particulars of all the dairy produce (not being dairy produce that is exempt from levy) manufactured by the manufacturer during that month.

(2.) A return shall be lodged with an officer specified in the table contained in the last preceding regulation.

(3.) A return shall be accompanied by a declaration signed in the presence of a witness.

(4.) A return and the accompanying declaration shall be in accordance with Form 1.

Authorized agents.

5.—(1.) A manufacturer may appoint a person to be his authorized agent for the purpose of executing on his behalf the declaration set out in Form 1.

(2.) An authorized agent may execute that declaration on behalf of the manufacturer.

(3.) Where that declaration has been executed by an authorized agent, the manufacturer is subject to the same liabilities and penalties as if he had executed the declaration.

(4.) The appointment of an authorized agent by a manufacturer shall be in accordance with Form 2 and shall be—

(a) signed by the manufacturer in the presence of a witness; and

(b) lodged by the manufacturer with an officer specified in the table contained in regulation 3 of these Regulations.

Offences.

6. A person shall not—

(a) fail or neglect duly to furnish a return under these Regulations; or

(b) make, or deliver to a person performing duties in relation to these Regulations, a declaration, or return, which is false or misleading in a material particular.

Penalty: Fifty pounds.

THE SCHEDULE.

Form 1. Regulation 4.

Commonwealth of Australia.

Dairy Produce Levy Act 1958.

RETURN OF DAIRY PRODUCE MANUFACTURED.

(a) Insert full name and address of manufacturer.

To the Secretary to the Department of Primary Industry.

Particulars of the dairy produce (not being dairy produce that is exempt from levy) manufactured by (a) during the month of the year ended on the day of , 19 are as follows:—

Class of dairy produce manufactured.	Weight, in pounds, of butter, or notional weight, in pounds, of cheese, manufactured.	Rate of levy.	Amount of levy payable.
Butter.........................................
Cheese........................................

Total amount of levy payable £

Declaration.

(b) Insert full name and address of person declaring.

I. (b) , hereby declare—

1. That I am the (c) of the dairy produce specified in the foregoing return.

(d) Insert full name of manufacturer.

2. That (d) did not, during the month of the year ended on the day of 19 , manufacture any dairy produce other than—

(a) the dairy produce specified in the foregoing return; and

(b) dairy produce that is exempt from levy under section 9 of the Dairy Produce Levy Act 1958 (e)

(e) Strike out sub-paragraph (b) if no exempt dairy produce manufactured.

Declared at this day of , 19

(f) Signature of person declaring.

(f)

(h) Occupation and address of witness.

(g)

(g) Signature of witness.

(h)

The Schedule—continued.

Form 2. Regulation 5.

Commonwealth of Australia.

Dairy Produce Levy Act 1958.

APPOINTMENT OF AUTHORIZED AGENT.

To the Secretary to the Department of Primary Industry.

(a) Insert name and address of manufacturer.

(b) Insert full name, address and occupation of authorized agent.

I, (a) , hereby appoint (b) , a specimen of whose signature appears hereunder, to be my authorized agent for the purpose of executing on my behalf the declaration set out in Form 1 in the Schedule to the Dairy Produce Levy Regulations.

Dated at this day of 19 ,

(c)

(d) Signature of agent.

(d)

(e) Signature and address

(e)

By Authority: A. J. Arthur, Commonwealth Government Printer. Canberra.

Overview

The Dairy Produce Levy Regulations 1958 were enacted to implement the provisions of the Dairy Produce Levy Act 1958. This legislative instrument was introduced to address the need for a structured system of levy collection on dairy produce in Australia, ensuring compliance and accurate reporting by manufacturers. Enacted by the Governor-General in accordance with the Federal Executive Council, these regulations aim to streamline the process of levy collection and enforcement, providing clear guidelines for manufacturers on their obligations. The regulations outline procedures for payment, returns, and the appointment of authorized agents, thereby supporting the policy objective of efficient and transparent administration of the levy.

Scope and Application

The Dairy Produce Levy Regulations 1958, made under the Dairy Produce Levy Act 1958, apply to manufacturers of dairy produce in the states of New South Wales, Victoria, Queensland, South Australia, and Western Australia. The primary objective of these regulations is to enforce the payment of a levy on non-exempt dairy products manufactured within these states. Manufacturers of dairy products must furnish a return detailing the produce manufactured during each month, excluding any exempt products, within 28 days after the end of the month. The return must be submitted to a specified officer in the state, accompanied by a declaration signed in the presence of a witness, and in accordance with the prescribed form. Manufacturers also have the option to appoint an authorized agent to execute the declaration on their behalf, provided the appointment is made in accordance with the stipulated form and signed in the presence of a witness. The regulations explicitly prohibit the failure to furnish a return or the submission of false or misleading information, with penalties for non-compliance. The scope of these regulations is limited to the Commonwealth states mentioned and does not extend to territories or interstate transactions.

Key Provisions

The main operative sections of these Regulations (Dairy Produce Levy Regulations) under the Dairy Produce Levy Act 1958 include the payment of the levy (Reg. 3), the requirement for manufacturers to furnish returns (Reg. 4), and the provision for appointing an authorized agent (Reg. 5). Regulation 3 specifies the office where the levy should be paid for each state, while Regulation 4 mandates that manufacturers submit returns within 28 days after the end of each month, detailing the dairy produce manufactured during that month, including the weight or notional weight, the rate of levy, and the amount of levy payable. Regulation 5 allows manufacturers to appoint an authorized agent to execute the declaration on their behalf. The obligations imposed by these Regulations include the timely submission of accurate returns by manufacturers (Reg. 4). This return must be lodged with a specified officer within the Department of Primary Industry and must be accompanied by a declaration signed in the presence of a witness. The return must comply with Form 1, which is detailed in the Schedule. Additionally, manufacturers can appoint an authorized agent to execute the declaration on their behalf, as per Regulation 5. This appointment must be in accordance with Form 2 and must be signed by the manufacturer in the presence of a witness, and then lodged with the appropriate officer. These Regulations also establish specific offences and penalties for breaches. According to Regulation 6, a person shall not fail or neglect to furnish a return under these Regulations, nor make or deliver a declaration or return that is false or misleading in a material particular. The penalty for any breach of these provisions is a fine of fifty pounds. This penalty applies to both manufacturers and authorized agents who fail to comply with their obligations under the Regulations.

Area of Law: Commercial Law
Instrument: Regulation
Concepts: Definitions & Interpretation; Reporting & Disclosure Obligations; Offence Provisions

Interactions

Sourced from the Federal Register of Legislation at 26 August 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au.

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