Honey Levy (Amount of Levy) (No. 2) Regulations

Overview

Statutory Rules 1977 No. 234, known as the Honey Levy (Amount of Levy) (No. 2) Regulations, was enacted to specify the rate of levy prescribed under the Honey Levy Act (No. 2) 1962. The problem this legislation addressed was the need to provide clarity and consistency in the rate of the honey levy, which is collected to support the honey industry. The enacting body was the Federal Executive Council, acting on the advice of the Minister of State for Primary Industry, and the policy objective was to facilitate the effective administration of the honey levy. This regulation, which came into effect on 1 December 1977, established a specific rate of 1.5 cents per kilogram of honey, thereby replacing the previous regulations and ensuring a standardised approach to levy collection in support of the industry.

Scope and Application

The Honey Levy (Amount of Levy) (No. 2) Regulations, 1977, are subordinate legislation made under the Honey Levy Act (No. 2) 1962 and apply to all persons and entities involved in the production, processing, and distribution of honey within the Commonwealth of Australia. These Regulations determine the rate of levy to be charged on honey, as prescribed under section 5 of the primary Act, setting it at 1.5 cents per kilogram. The levy applies to all honey produced or processed within Australia, regardless of whether it is intended for domestic consumption or export. These Regulations supersede the previous Honey Levy (Amount of Levy) (No. 2) Regulations, 1973, ensuring that the most recent rate is applied uniformly across the industry. The Regulations are designed to provide a consistent and regulated approach to levy collection, supporting the objectives outlined in the overarching Honey Levy Act.

Key Provisions

The primary operative sections of the Honey Levy (Amount of Levy) (No. 2) Regulations (section 1) are the citation, commencement, repeal, and rate of levy. These Regulations may be cited as the Honey Levy (Amount of Levy) (No. 2) Regulations (section 1). They came into operation on 1 December 1977 (section 2). These Regulations also repeal the former Honey Levy (Amount of Levy) (No. 2) Regulations, Statutory Rules 1973, No. 194 (section 3). Most importantly, they establish the rate of levy at 1.5 cents per kilogram of honey (section 4). The obligations and requirements imposed by these Regulations are primarily concerned with the imposition of a levy on honey produced in Australia. The levy is intended to be a financial contribution towards the promotion, marketing, and research of the honey industry, and is collected by the Australian Honey Board in accordance with the Honey Levy Act (No. 2) 1962. Producers and importers of honey in Australia are required to pay this levy, calculated at the rate of 1.5 cents per kilogram of honey produced or imported. The levy is intended to be paid in addition to any other charges or taxes imposed on honey. There are no specific offences, penalties, or civil or criminal consequences outlined in these Regulations for breach. However, the Act under which these Regulations are made, the Honey Levy Act (No. 2) 1962, does contain provisions for the imposition of penalties for failure to pay the levy. In particular, section 6 of the Act provides that any person who fails to pay the levy within the time and in the manner prescribed by the Regulations is liable to pay a penalty of 10% of the amount of the levy, plus interest. Failure to pay the penalty within 28 days of the date of the notice to pay is an offence punishable by a fine of up to $1,100. In addition, section 7 of the Act provides that any person who wilfully makes a false statement or representation in order to evade or reduce the levy is guilty of an offence and liable to a fine of up to $11,000.