Honey Levy Collection Regulations

Legislation au C1963L00016 Regulations Not in force Legislative Instrument

Legislation content

STATUTORY RULES.

1963. No. 16

REGULATIONS UNDER THE HONEY LEVY COLLECTION

ACT 1962.*

I, THE GOVERNOR-GENERAL in and over the Commonwealth of Australia, acting with the advice of the Federal Executive Council, hereby make the following Regulations under the Honey Levy Collection Act 1962.

Dated this

day of February,1963.

DE LISLE

Governor-General.

By His Excellency’s Command,

(sgd.)C.F. ADERMANN

Minister of State for Primary Industry.

HONEY LEVY COLLECTION REGULATIONS.

Citation.

1. These Regulations may be cited as the Honey Levy Collection Regulations.

Interpretation.

2.—(1.) In these Regulations, unless the contrary intention appears— “authorized agent” means a person appointed in pursuance of regulation 7 of these Regulations to be an authorized agent;

“honey” means honey—

(a) produced in Australia on or after the first day of March, 1963; or

(b) produced in Australia before that date and remaining in the ownership of the producer immediately before that date;

“return” means a return required to be furnished to the Secretary in pursuance of sub-regulation (1.) of regulation 4 of these Regulations;

“Territory” means Territory of the Commonwealth.

(2.) In these Regulations—

(a) a reference to a Schedule by number shall be read as a reference to the Schedule so numbered to these Regulations; and

(b) a reference to a form by number shall be read as a reference to the form so numbered in the Second Schedule.

Manner of payment of levy, &c.,

3. The payment of levy or other amounts payable to the Commonwealth by a person under the Honey Levy Collection Act 1962 with respect to honey sold by the person, whether on his own behalf or on behalf of another

* Notified in the Commonwealth Gazette on 25th February, 1963.

11671/62,—Price 3d.  9/24.1.1963.


person, or used by the person shall be made to the Collector of Public Moneys, Department of Primary Industry at the place the name of which is specified in column 2 of the table in the First Schedule opposite to the name in column 1 of that table of the State or Territory in which the first-mentioned person was carrying on the business in the course of carrying on which the honey was sold or used.

Returns.

4.—(1.) Subject to the next succeeding sub-regulation, a person who, during a month—

(a) sells, otherwise than to or through a listed honey dealer, honey of which he is the producer;

(b) being a listed honey dealer, sells honey on behalf of the producer of the honey;

(c) sells on his own behalf honey of which he is not the producer; or

(d) uses honey in the production of other goods,

shall, within 28 days after the last day of that month, furnish to the Secretary a return in accordance with Form 1 with respect to all honey sold by him on his own behalf or, if he is a listed honey dealer, on behalf of the producer of the honey, or used by him in the production of other goods, during that month.

(2.) A person who sells or uses honey on which levy has been imposed by reason of a previous sale of the honey is not, by reason only of that first-mentioned sale or of that use, as the case may be, required to furnish a return under the last preceding sub-regulation.

(3.) A return shall be accompanied by—

(a) where the return relates to honey that the person furnishing the return has placed on board a ship or aircraft for export from Australia—a copy of the export entry made under section 114 of the Customs Act 1901-1960 in respect of that honey; or

(b) where the return relates to honey in respect of which the purchaser of the honey has given a certificate for the purposes of paragraph (d) of sub-section (2.) of section 4 of the Honey Levy Act (No. 1) 1962—that certificate.

(4.) A return with respect to honey sold or used by a person shall be lodged with the Collector of Public Moneys, Department of Primary Industry at the place the name of which is specified in column 2 of the table in the First Schedule opposite to the name in column 1 of that table of the State or Territory in which the person was carrying on the business in the course of carrying on which the honey was sold or used.

Export entry for honey exported after return has been furnished.

5. Where—

(a) a person furnishes a return relating to honey sold under a contract of sale providing for the honey to be delivered to a place outside Australia or to be placed on board a ship or aircraft for export from Australia; and

(b) the person has not, when the return is furnished, placed the honey on board a ship or aircraft for export from Australia,

the person shall, within seven days after the day on which he places the honey on board a ship or aircraft for export from Australia, send to the officer with whom the return was lodged a copy of the export entry made under section 114 of the Customs Act 1901-1960 in respect of the honey.

Penalty: Fifty pounds.


Proper records to be kept.

6. A person who, at any time during a month, becomes a producer of honey, is a listed honey dealer or uses honey in the production of other goods shall keep proper records showing—

(a) the amount of honey, if any, on hand at the beginning of the month;

(b) the amount of honey, if any, of which the person became the producer during the month;

(c) the amount of honey, if any, purchased during the month by the person and, if honey was purchased, the details of each purchase;

(d) the amount of honey, if any, sold during the month by the person on his own behalf and, if honey was sold, the details of each sale;

(e) the amount of honey, if any, sold during the month by the person, being a listed honey dealer, on behalf of the producer of the honey and, if honey was sold, the details of each sale;

(f) the amount of honey, if any, used during the month, by the person in the production of other goods; and

(g) the amount of honey, if any, otherwise disposed of during the month by the person and, if honey was otherwise disposed of, the details of each disposal.

Penalty: One hundred pounds.

Authorized agents.

7.—(1.) A person may appoint another person to be his authorized agent for the purpose of executing on behalf of the first-mentioned person the declaration set out in Form 1.

(2.) The appointment of an authorized agent by a person—

(a) shall be in accordance with Form 2; and

(b) shall be lodged with the Collector of Public Moneys with whom the person is required to lodge his returns.

THE SCHEDULES.

FIRST SCHEDULE.

Regulations 3 and 4.

Column 1.

Column 2.

Name of State or Territory.

Name of Place.

New South Wales ........................................

Sydney

Victoria ..............................................

Melbourne

Queensland ............................................

Brisbane

South Australia .........................................

Adelaide

Western Australia ........................................

Perth

Tasmania .............................................

Hobart

Australian Capital Territory .................................

Canberra

Northern Territory of Australia ...............................

Canberra

 

SECOND SCHEDULE.

Form 1. Regulation 4.

Commonwealth of Australia.

Honey Levy Collection Act 1962.

RETURN OF HONEY SOLD OR USED IN THE PRODUCTION OF OTHER GOODS.

(a) Insert name of month.

(b) Insert number of year.

(c) Insert name and address of person furnishing return.

To the Secretary to the Department of Primary Industry.

Particulars of Honey sold, or used in the production of other goods, during the month of (a) in the year (b) by (c)

are as follows:—

Circumstances of sale or use of Honey.

Amount of honey in pounds.

Amount of levy per pound of honey.

Amount of levy payable.

 

 

Pence.

£

s.

d.

1. Honey sold, or used in the production of other goods, in circumstances other than those set out below  

 

 

 

 

 

2. Honey sold by the person furnishing this return, being a listed honey dealer, on behalf of the producer of the honey in circumstances other than those set out below              

 

 

 

 

 

3. Honey sold, being honey on which levy has been imposed by the Honey Levy Act (No. 1) 1962 by reason of a previous sale of the honey             

 

nil

 

nil

 

4. Honey sold under a contract of sale providing for the honey to be delivered to a place outside Australia or to be placed on board a ship or aircraft for export from Australia              

 

nil

 

nil

 

5. Honey, the producer of which was the person furnishing this return, sold to a listed honey dealer  

 

nil

 

nil

 

6. Honey sold, being honey in respect of which the purchaser has given a certificate for the purposes of paragraph (d) of sub-section (2.) of section 4 of the Honey Levy Act (No. 1) 1962             

 

nil

 

nil

 

7. Honey used in the production of other goods, being honey on which levy has been imposed by the Honey Levy Act (No. 1) 1962              

 

nil

 

nil

 

 

Total ..

 

 

 

 

(d) Insert full name and address of person declaring.

(c) Insert “person furnishing this return” or “authorized agent of the person furnishing this return”, whichever is applicable.

Declaration.

I, (d) , hereby declare—

1. That I am the (c)

2. That the information contained in this return is true in every particular.

Declared at , this day of , 19 .

(Signature and address of witness) (Signature of person declaring.)

Form 2. Regulation 7.

Commonwealth of Australia.

Honey Levy Collection Act 1962.

APPOINTMENT OF AUTHORIZED AGENT.

(a) Insert full name and address of principal.

(b) Insert full name, address and occupation of agent.

To the Secretary to the Department of Primary Industry.

1, (a) hereby appoint (b)

 , a specimen of whose signature appears hereunder, to be my authorize agent for the purpose of executing on my behalf the declaration set out in Form in the Second Schedule to the Honey Levy Collection Regulations.

Declared at , this day of , 19 .

(Signature of agent.) (Signature of principal.)

(Signature and address of witness.)

By Authority: A. J. Arthur, Commonwealth Government Printer, Canberra.

Overview

The Honey Levy Collection Regulations 1963 were enacted under the authority of the Governor-General in accordance with the Federal Executive Council's advice, to provide regulations for the collection of a levy on honey produced in Australia as stipulated by the Honey Levy Collection Act 1962. The primary aim of these regulations is to ensure that the levy on honey is collected efficiently and effectively from producers and dealers involved in the honey trade. This includes detailing the procedures for the payment of the levy, the submission of returns, the maintenance of proper records, and the appointment of authorized agents to execute declarations on behalf of honey producers and dealers. The regulations specify the locations where returns should be lodged and the penalties for non-compliance, thereby establishing a structured framework for the administration of the honey levy across various states and territories of Australia.

Scope and Application

The Honey Levy Collection Regulations 1963, made under the Honey Levy Collection Act 1962, apply to any person involved in the production, sale, or use of honey within Australia. These regulations apply to producers of honey, listed honey dealers who sell honey on behalf of producers, and individuals who use honey in the production of other goods. The geographic reach of these regulations encompasses all states and territories within Australia. Individuals or entities subject to these regulations must ensure compliance by making payments for the honey levy to the Collector of Public Moneys, Department of Primary Industry at the specified location for their state or territory. The regulations also mandate that certain returns be lodged within 28 days after the end of each month detailing the honey sold or used. There are specific exemptions, such as when honey is sold or used where a levy has already been imposed. The regulations further stipulate that proper records must be kept to detail the amount of honey produced, purchased, sold, or used each month. Additionally, authorised agents may be appointed to execute declarations on behalf of the primary individuals, and these appointments must be documented and lodged with the Collector of Public Moneys.

Key Provisions

The main operative sections of the Honey Levy Collection Regulations detail the procedures and requirements for the collection of a levy on honey produced or sold in Australia. Section 3 specifies that any payment of the levy or other amounts payable to the Commonwealth must be made to the Collector of Public Moneys, Department of Primary Industry, at the designated place within the state or territory where the business is carried out. Section 4 mandates that certain individuals must submit monthly returns regarding the sale or use of honey. This includes producers who sell honey to entities other than listed honey dealers, listed honey dealers selling honey on behalf of producers, individuals selling honey that they do not produce, and those using honey in the production of other goods. These returns must be furnished within 28 days after the end of the month and must be accompanied by the appropriate documents, such as export entries or certificates. Section 5 requires that if a return is submitted for honey that is later exported, a copy of the export entry must be sent within seven days of the export. Section 6 outlines the record-keeping requirements for those who produce, sell, or use honey, detailing the specific information that must be recorded each month. Section 7 permits the appointment of an authorized agent to execute the declaration on behalf of the person required to submit the return, with the appointment details to be lodged with the Collector of Public Moneys. The obligations imposed by the Honey Levy Collection Regulations on the parties or entities it governs are primarily focused on ensuring accurate and timely reporting and payment of the honey levy. Producers, listed honey dealers, and other entities involved in the sale or use of honey are required to submit monthly returns detailing the honey they have sold or used. They must also keep detailed records of honey production, purchase, sale, and use. Failure to comply with these obligations may result in penalties. Additionally, those who export honey must ensure that a copy of the export entry is sent to the relevant officer within the specified timeframe. The Regulations impose penalties for non-compliance with certain provisions. For instance, a penalty of Fifty Pounds is specified for the failure to send a copy of the export entry within seven days of placing honey on board a ship or aircraft for export. Similarly, a penalty of One Hundred Pounds is set for the failure to keep proper records as required by Section 6. These penalties serve as deterrents to non-compliance and ensure that the levy collection process is adhered to strictly.

Legal classification tags

Area of Law
Taxation Law
Instrument
Regulation
Concepts
Definitions & Interpretation
Reporting & Disclosure Obligations
Penalty Provisions

Interactions

Authorises

All Versions

Sourced from the Federal Register of Legislation at 26 August 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au.