DAIRYING INDUSTRY RESEARCH AND PROMOTION LEVY COLLECTION ACT 1978
No. 139 of 1978
An Act relating to the collection of levy under the Dairying Industry Research and Promotion Levy Act 1972.
BE IT ENACTED by the Queen, and the Senate and House of Representatives of the Commonwealth of Australia, as follows:
Short title
1. This Act may be cited as the Dairying Industry Research and Promotion Levy Collection Act 1978.
Commencement
2. This Act shall come into operation on the day on which the Dairying Industry Research and Promotion Levy Amendment Act 1978 comes into operation.
Validation of past collections of levy
3. Where, before the commencement of this Act, a person paid to the Commonwealth an amount that, if the amendments of the Dairying Industry Research and Promotion Levy Act 1972 made by the Dairying Research and Promotion Levy Amendment Act 1978 had come into operation on the day on which the Dairying Research Levy Act 1972 came into operation, would have been payable by that person by way of levy imposed by the first-mentioned Act or by way of an amount equal to an amount of such levy payable under section 6 of the Dairying Industry Research and Promotion Levy Collection Act 1972 but would not otherwise have been so payable by that person, the amount so paid shall be deemed for all purposes to have been an amount so payable by that person.
Overview
The Dairying Industry Research and Promotion Levy Collection Act 1978 (C2004A01938) was enacted by the Queen, in accordance with the authority of the Parliament of the Commonwealth of Australia. The Act was introduced to address the need for a structured and legally binding framework for the collection of levies under the Dairying Industry Research and Promotion Levy Act 1972. This legislation serves to clarify and validate the collection of levies that were imposed prior to the enactment of the 1978 Act, ensuring that the levies collected were consistent with the amendments made by the Dairying Research and Promotion Levy Amendment Act 1978. The policy objective of this Act is to provide a legally sound basis for the collection of levies intended to support research and promotion activities within the dairying industry.
Scope and Application
The Dairying Industry Research and Promotion Levy Collection Act 1978 applies to any person who is required to pay a levy under the Dairying Industry Research and Promotion Levy Act 1972. The Act is applicable to the collection of the levy across the Commonwealth of Australia, with its provisions enforced to ensure that levies are collected in accordance with the amendments made by the Dairying Industry Research and Promotion Levy Amendment Act 1978. The Act provides mechanisms for validating past collections of levy under the previous provisions of the Dairying Industry Research and Promotion Levy Act 1972, ensuring that amounts paid before the amendments took effect are deemed to have been correctly levied. Any exclusions or exemptions from the levy are determined by the provisions of the primary Act and any subordinate instruments that may extend or restrict the application of the Act. The Act’s geographic and jurisdictional reach is national, as it applies uniformly across Australia under the authority of the Commonwealth.
Key Provisions
The Dairying Industry Research and Promotion Levy Collection Act 1978 (section 1) serves as a legislative instrument that pertains to the collection of levies under the Dairying Industry Research and Promotion Levy Act 1972. The Act itself comes into operation on the same day as the Dairying Industry Research and Promotion Levy Amendment Act 1978 (section 2). This linkage ensures that the amendments to the original Levy Act are implemented in conjunction with this collection Act, maintaining consistency and coherence in legislative application. Section 3 of the Act addresses the validation of past collections of levy, clarifying that any amounts paid to the Commonwealth before the commencement of this Act, which would have been payable under the amended provisions of the original Act, are considered valid and payable for all intents and purposes.
The Act imposes several obligations and requirements on parties involved in the collection and payment of the levy. It ensures that any levy payments made prior to the Act's commencement are validated, thereby providing clarity and avoiding potential disputes over the legality or enforceability of these payments (section 3). This validation is crucial for stakeholders to understand their past obligations and to ensure that no undue financial burdens or liabilities are placed on them retroactively. Additionally, by aligning the operation of this Act with the amendment Act, it ensures that the operational framework for levy collection is up-to-date and reflective of the current legislative intent.
In terms of compliance, the Act sets out clear parameters for levy collection and payment, which must be adhered to by all relevant parties. Failure to comply with these provisions could lead to potential legal consequences, including financial penalties or legal action. However, the Act itself does not explicitly outline specific offences, penalties, or civil/criminal consequences for breach. Such details would likely be found in the related Dairying Industry Research and Promotion Levy Act 1972 and its amendments. The overarching principle is that adherence to the legislative requirements is necessary to maintain the integrity and effectiveness of the levy collection process.