Egg Industry Research (Hen Quota) Levy Collection Act 1987
No. 84 of 1987
An Act relating to the collection of levy under the Egg Industry Research (Hen Quota) Levy Act 1987 and for related purposes
[Assented to 5 June 1987]
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 Egg Industry Research (Hen Quota) Levy Collection Act 1987.
Commencement
2. This Act shall commence on 1 July 1987.
Interpretation
3. (1) In this Act, unless the contrary intention appears:
“appoint” includes re-appoint;
“collecting authority” means a State Egg Board or the Northern Territory and, in relation to an arrangement, means:
(a) where the arrangement was entered into with a State—the State Egg Board for that State; or
(b) where the arrangement was entered into with the Northern Territory—the Northern Territory;
“hen quota licence” has the same meaning as in the Egg Industry Research (Hen Quota) Levy Act 1987;
“levy” means levy imposed by the Egg Industry Research (Hen Quota) Levy Act 1987;
“State Egg Board”, in relation to a State, means:
(a) the authority that is constituted by or under a law of the State and that exercises powers and functions under that law in relation to the marketing of eggs; or
(b) if there is more than one such authority in relation to the State—such one of those authorities as is approved by the Minister for the purposes of this Act.
(2) For the purposes of this Act, an amount of levy shall be deemed to have been collected by a collecting authority if it is paid to the authority under section 6 or an amount equal to the amount of levy is deducted by the authority under that section from money payable by the authority to a person.
Time for payment of levy
4. (1) Levy imposed on 1 July 1987 is payable in 2 instalments as follows:
(a) half of the amount of the levy is due and payable on 1 September 1987;
(b) half of the amount of the levy is due and payable on 1 March 1988.
(2) Levy imposed on 1 July in a financial year beginning on or after 1 July 1988 is payable in 2 instalments as follows:
(a) half of the amount of the levy is due and payable on 15 July of that financial year;
(b) half of the amount of the levy is due and payable on 15 January of that financial year.
Arrangements for collection of levy by State Egg Boards or by the Northern Territory
5. (1) For better securing the payment of levy, the Commonwealth may enter into an arrangement with a State or the Northern Territory with respect to the collection of levy in that State or Territory, on behalf of the Commonwealth, by the State Egg Board for that State or by the Northern Territory, as the case may be.
(2) Without limiting the generality of the matters which may be provided for in an arrangement entered into with a State or with the Northern Territory, such an arrangement may provide for:
(a) the keeping, by the collecting authority in relation to the arrangement, of accounts and records in relation to amounts of levy collected by the collecting authority;
(b) the payment by the collecting authority to the Commonwealth of amounts of levy collected by the collecting authority;
(c) the giving by the collecting authority to the Minister of information with respect to amounts of levy collected by the collecting authority and of amounts paid by the collecting authority to the Commonwealth; and
(d) the inspection and audit of the accounts and records kept by the collecting authority with respect to amounts of levy collected by the collecting authority.
Collection of levy by State Egg Boards or by the Northern Territory
6. (1) While an arrangement under section 5 entered into with a State or with the Northern Territory is in force:
(a) payment of an amount of levy that is payable in respect of a hen quota licence in relation to hens kept in that State or Territory shall be made to the collecting authority in relation to the arrangement; and
(b) where the arrangement has been entered into with a State—the State Egg Board for that State may retain out of any money payable by the Board to any person an amount not exceeding the amount of any levy that the person is liable to pay.
(2) Where a person pays an amount of levy in accordance with paragraph (1) (a), or an amount in respect of levy is deducted in accordance with paragraph (1) (b) from money payable to the person, the person is, to the extent of the amount so paid or deducted, discharged from liability to pay levy to the Commonwealth.
(3) The Audit Act 1901 does not apply in relation to amounts of levy collected by a State Egg Board or by the Northern Territory.
(4) Nothing in subsection (3) affects the operation of the Audit Act 1901 in relation to money paid by the State Egg Board for a State or by the Northern Territory to the Commonwealth.
Penalty for non-payment
7. (1) In this section, “authorised person” means:
(a) a person appointed by the Minister, in writing, to be an authorised person for the purposes of this section; or
(b) a person included in a class of persons appointed by the Minister, in writing, to be authorised persons for the purposes of this section.
(2) Where the liability of a person to pay levy is not discharged at or before the time when the levy is payable, there is payable by the person to the Commonwealth, by way of penalty, in addition to the amount of levy, an amount calculated at the rate of 20% per annum upon the amount of levy from time to time remaining unpaid, to be calculated from the time when the levy became payable.
(3) The Minister or, subject to subsection (4), an authorised person, may, in a particular case, for reasons that the Minister or the authorised person, as the case may be, in his or her discretion thinks sufficient, remit the whole or part of an amount payable under this section.
(4) A remission granted under subsection (3) by an authorised person shall not exceed $100.
(5) Applications may be made to the Administrative Appeals Tribunal for review of decisions made by the Minister or by an authorised person for the purposes of subsection (3).
(6) Where a person is given a notice in writing of a decision made for the purposes of subsection (3), the 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 for review of the decision to which the notice relates by or on behalf of the person or persons whose interests are affected by the decision.
(7) Any failure to comply with the requirements of subsection (6) in relation to a decision does not affect the validity of the decision.
Recovery of levy
8. The following amounts may be recovered by the Commonwealth as debts due to the Commonwealth:
(a) an amount of levy that is payable;
(b) an amount payable by way of penalty under section 7;
(c) an amount payable to the Commonwealth by a collecting authority under an arrangement entered into under section 5.
Payment of levy into Research Fund
9. The Rural Industries Research Act 1985 has effect as if levy imposed by the Egg Industry Research (Hen Quota) Levy Act 1987 were imposed by the Poultry Industry Levy Act 1965 and were, when received, received by virtue of paragraph 6 (1) (b) of the Poultry Industry Levy Act 1965.
Regulations
10. 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 or for facilitating the collection or recovery of any debt due to the Commonwealth under this Act;
and, in particular, prescribing:
(c) the manner of payment of levy and other money payable to the Commonwealth under this Act; and
(d) penalties not exceeding a fine of $500 for offences against the regulations.
[Minister’s second reading speech made in—
House of Representatives on 18 March 1987
Senate on 30 April 1987]