EXPLANATORY STATEMENT
STATUTORY RULES 1985 No. 281
Issued by the Authority of the Minister for Primary Industry
GRAIN LEGUMES LEVY COLLECTION REGULATIONS
The Grain Legumes Levy Collection Act 1985 provides the machinery for the collection of levy imposed by the related Grain Legumes Levy Act 1985 which will commence on 1 November by Proclamation. The Grain Legumes Levy Collection Act 1985 will come into effect on the day that the Grain Legumes Levy Act 1985 is proclaimed. The money raised by the imposition of the levy will be used to finance a research scheme for the grain legumes industry. Administrative and organisational arrangements for the scheme will be provided under the Rural Industries Research Act 1985.
Section 15 of the Grain Legumes Levy Collection Act 1985 provides that regulations may be made not inconsistent with the Act, for the purpose of facilitating the collection or recovery of amounts of levy or penalty and in particular:
(a) providing for the manner of payment of levy
(b) requiring the keeping by records by growers, receivers or purchasers as the case requires, in respect of leviable grain legumes;
(c) requiring the furnishing of returns by growers, receivers or processors, as the case requires, in respect of leviable grain legumes
(d) prescribing penalties, not exceeding a fine of $500, for offences against the regulations.
In accordance with Section 15 of the Grain Legumes Levy Collection Act 1985, the Grain Legumes Levy Collection Regulations prescribe the necessary administrative arrangements to give effect to levy collection provisions under the Act.
Overview
The Grain Legumes Levy Collection Act 1985 was enacted to provide the machinery for the collection of a levy imposed by the related Grain Legumes Levy Act 1985, which came into effect on 1 November 1985, following proclamation. This Act was introduced to address the need for financial resources dedicated to research and development within the grain legumes industry. The enacting body for these regulations is the Minister for Primary Industry, as authorised by the Act, with the policy objective being to ensure that the funds raised through the levy are effectively managed and used to support the grain legumes industry. The regulations provide the administrative framework to facilitate the collection of the levy, including the manner of payment, record-keeping requirements, and penalties for non-compliance.
Scope and Application
The Grain Legumes Levy Collection Regulations 1985, made under the Grain Legumes Levy Collection Act 1985, are designed to facilitate the collection and recovery of a levy imposed on grain legumes. This levy is intended to fund a research scheme for the grain legumes industry, with administrative arrangements provided under the Rural Industries Research Act 1985. The regulations apply to growers, receivers, and purchasers of leviable grain legumes within Australia, ensuring that the necessary records are maintained and returns are submitted in accordance with the Act. The regulations cover the manner of payment of the levy, the record-keeping requirements, and the submission of returns by relevant parties. Additionally, the regulations establish penalties, not exceeding a fine of $500, for offences against the regulations, thereby enforcing compliance with the levy collection provisions. These regulations have a national reach within Australia, applying uniformly across all states and territories, and provide the framework for the effective implementation of the levy as mandated by the Act.
Key Provisions
The Grain Legumes Levy Collection Regulations 2004, made under the authority of Section 15 of the Grain Legumes Levy Collection Act 1985, detail the administrative procedures for the collection of a levy on grain legumes, which will fund research for the grain legumes industry. The key provisions in these Regulations outline the manner of levy payment, the record-keeping requirements for growers, receivers, or purchasers, and the obligations to furnish returns regarding leviable grain legumes. The levy is intended to support a research scheme for the grain legumes industry, with the administrative and organisational arrangements for this scheme provided under the Rural Industries Research Act 1985.
These Regulations impose specific obligations on growers, receivers, and purchasers of grain legumes. For instance, they must ensure that the levy is paid in the manner prescribed by the Regulations, which typically involves a cash payment or an electronic transfer to the designated account. Additionally, growers, receivers, and purchasers are required to maintain accurate records of their transactions involving leviable grain legumes. These records must include details such as the quantity of legumes, the parties involved in the transaction, and the amount of levy paid. Furthermore, these stakeholders are obligated to furnish returns to the relevant authorities, providing comprehensive information about their dealings with leviable grain legumes.
Failure to comply with the provisions of these Regulations can result in penalties. The Regulations explicitly state that penalties for offences against the regulations may include fines not exceeding $500. These penalties are intended to ensure that all parties adhere to the mandatory requirements for levy collection and record-keeping, thereby maintaining the integrity of the levy collection process and supporting the research funding scheme for the grain legumes industry. The specific enforcement of these penalties would be carried out under the authority of the Grain Legumes Levy Collection Act 1985, ensuring that all stakeholders are held accountable for their compliance with the legislative requirements.