Export Inspection Charges Collection Regulations (Amendment) 1993 No. 376
EXPLANATORY STATEMENT
STATUTORY RULES 1993 No. 376
Issued by the authority of the Minister for Primary Industries and Energy
Export Inspection and Meat Charges Collection Act 1985
Export Inspection Charges Collection Regulations (Amendment)
Section 17 of the Export Inspection and Meat Charges Collection Act 1985 (the Act) provides that the Governor-General may make regulations, not inconsistent with the Act, prescribing matters required or permitted by the Act to be prescribed, or necessary or convenient to be prescribed for carrying out or giving effect to the Act.
Amendments to the Act made by the Export Inspection Charges Laws Amendment Act 1993 commence on 1 January 1994. Subsection 4(1A) of the Acts Interpretation Act 1901 provides that, where an amending Act amends a principal Act in such a way as to confer additional power to make regulations, then, unless the contrary intention appears, the regulation-making powers contained in the principal Act prior to and after the commencement of the amending Act may be exercised by making a single instrument, and that instrument is deemed to be made under subsection 4(1) of the Acts Interpretation Act 1901. Subsection 4(1) of the Acts Interpretation Act 1901 provides that, where an Act confers a power to make regulations, the regulations may be made before the Act comes into operation. The Export Inspection Charges Collection Regulations (the Regulations) would commence on 1 January 1994.
The Regulations make provision for the collection of charges imposed by the Export Inspection (Establishment Registration Charges) Act 1985, the Export Inspection (Quantity Charge) Act 1985, the Export Inspection (Service Charge) Act 1985 and the Domestic Meat Premises Charge Act 199
The Export Inspection Charges Collection Regulations (Amendment) amend the Regulations as follows:
Regulation 1 - Commencement
Regulation 1 provides for the Export Inspection Charges Collection Regulations (Amendment) to commence on 1 January 1994.
Regulation 2 - Amendment
Regulation 2 provides that the Regulations are amended as set out in the Export Inspection Charges Collection Regulations (Amendment).
Regulation 3 - Regulation 1 (Citation)
Regulation 3 amends the citation of the Regulations by omitting "Export Inspection Charges Collection Regulations" and inserting "Export Inspection and Meat Charges Collection Regulations". This amendment is consequential to the change of title of the Act under which the Regulations are made.
Regulation 4 - Regulation 2 (Interpretation)
Subregulation 4.1 inserts the definitions of charge day, meat establishment and non-meat establishment. The expression "charge day" is defined and in relation to charge imposed under section 6 of the Domestic Meat Premises Charge Act 1993 has the same meaning as in the Domestic Meat Premises Charge Act 1993, and in relation to charge imposed under section 6 of the Export Inspection and Meat (Establishment Registration Charges) Act 1985 has the same meaning as in the Export Inspection and Meat (Establishment Registration Charges) Regulations. The expressions "meat establishment" and "non-meat establishment" are defined and have the same meaning as in the Export Inspection and Meat (Establishment Registration Charges) Regulations.
Subregulation 4.2 amends the definition of "the Act" to "Export Inspection and Meat Charges Collection Act 1985" consequential on a change to the title of the Act.
Regulation 5 - Regulation 2B (When is charge due for payment ?)
Subregulation 5.1 omits the words "an establishment" and substitutes the words "a non-meat establishment" in paragraph 2B(a) of the Regulations. Subregulation 5.2 omits the words "an establishment" and substitutes the words "a non-meat establishment" in paragraph 2B(b) of the Regulations. Subregulations 5.1 and 5.2 restrict the application of the provisions in paragraphs 2B(a) and (b), which relate to the due date for payment of establishment registration charge based on demand in the invoice, to non-meat establishments.
Subregulation 5.3 inserts paragraph 2B(f) and subregulations 2B(2) and (3) in the Regulations to provide dates for payment of charge by domestic and export meat establishments. A charge imposed under the Domestic Meat Premises Charge Act 1993 or an establishment registration charge imposed under the Export Inspection and Meat (Establishment Registration Charges) Act 1985 is to be paid:
(i) on the charge day if the charge is less than $10,000 or the charge day is on or after 1 January, or
(ii) in two equal instalments, one due on the charge day and the other instalment due on 1 January if the charge is more than $10,000 and the charge day is prior to 1 January.
In the charge period between 1 January 1994 and 30 June 1994, the charge day for meat establishments will usually be 1 January 1994, but establishments will not be able to take advantage of instalment payment provisions. In financial years on or after 1 July 1994, the charge day will usually be 1 July, and meat establishments will be able to take advantage of the above instalment payment provision.