Honey Levy Collection Regulations (Amendment)

Overview

The Statutory Rules 1990 No. 426, issued under the authority of the Minister of State for Primary Industries and Energy, amends various Acts including the Dairy Produce Act 1986, Honey Export Charge Collection Act 1973, Honey Levy Collection Act 1962, Livestock Slaughter Levy Collection Act 1964, and Pig Slaughter Levy Collection Act 1971. These amendments were enacted to address the need for a centralised approach to the collection of levies on dairy produce, honey, and livestock slaughter. The changes facilitate the submission of returns, payments, and the appointment of authorised agents to Canberra instead of regional offices, reflecting a shift towards centralised levy collection functions effective from 1 January 1991. The objective of these amendments is to streamline and consolidate the administration of levy collection processes, ensuring efficiency and consistency across the various sectors governed by these Acts.

Scope and Application

The Dairy Produce Act 1986, Honey Export Charge Collection Act 1973, Honey Levy Collection Act 1962, Live-stock Slaughter Levy Collection Act 1964, and Pig Slaughter Levy Collection Act 1971, collectively empower the Governor-General to make regulations for the purpose of levy collection, including the manner of payment. These Acts apply to entities and individuals within the dairy, honey, livestock, and pig industries, imposing specific levies on the production, export, and slaughter of these products. The Acts have a national reach within Australia, impacting those involved in the relevant industries across all states and territories. The amendments to the regulations provide that, from 1 January 1991, levy payers must submit returns, make payments, and advise on authorised agents to Canberra instead of Regional Offices, reflecting a centralisation of levy collection functions. This centralisation streamlines the administrative process for levy collection, reducing the need for multiple regional submissions. The Acts do not specify exclusions or thresholds but rather encompass all entities and individuals subject to the levies as outlined in the respective Acts.

Key Provisions

The primary operative sections of the legislation include section 126 of the Dairy Produce Act 1986, section 9 of the Honey Export Charge Collection Act 1973, section 13 of the Honey Levy Collection Act 1962, section 16 of the Live-stock Slaughter Levy Collection Act 1964, and section 16 of the Pig Slaughter Levy Collection Act 1971. These sections empower the Governor-General to make regulations for the collection of levies. Specifically, they provide for the manner in which levy payers must submit returns, make payments, and advise the appointment of authorised agents. As a result of the decision to centralise levy collection functions, these returns, payments, and agent appointments must now be directed to Canberra instead of Regional Offices, effective from 1 January 1991. The amendments imposed by the legislation require levy payers to comply with the new regulations concerning the centralisation of collection functions. This includes ensuring that all returns, payments, and notifications related to the appointment of authorised agents are submitted to Canberra. This change aims to streamline the collection process by having a centralised system rather than relying on multiple regional offices. Levy payers must therefore update their procedures to ensure compliance with these new requirements. Additionally, the legislation places a responsibility on levy payers to inform the relevant authorities of any changes in the appointment of authorised agents. This notification must also be directed to Canberra, reinforcing the centralisation of the collection process. Failure to comply with these obligations may result in administrative penalties or other consequences as outlined in the relevant regulations. The legislation does not explicitly state any specific offences, penalties, or civil/criminal consequences for breach of the amended regulations. However, it is implied that non-compliance with the new requirements for submitting returns, making payments, and notifying the appointment of authorised agents could result in administrative penalties. These penalties could include fines or other enforcement actions as stipulated in the respective regulations. The exact penalties would depend on the specific provisions of the amended regulations, which are not detailed in the explanatory statement.