Horticultural Levy (Citrus) Regulations (Amendment)

Overview

The Horticultural Levy (Citrus) Regulations (Amendment) 2004 was enacted to address the issue of citrus levy collection by providing for certain producers, first purchasers, and selling agents to make payments of levy to State collecting authorities instead of the Department in Canberra. This amendment was introduced to align with the existing provisions under the Horticultural Levy Act 1987 and the Horticultural Levy Collection Act 1987, which already stipulated the collection of levies for certain horticultural products. The objective of the amendment is to facilitate the collection process by empowering State authorities to manage and oversee the levy payments, particularly in instances where agreements have been established between the Commonwealth and specific States or Territories. This approach aims to streamline the collection mechanism and enhance efficiency by leveraging the existing State infrastructure for levy collection.

Scope and Application

The Horticultural Levy Act 1987 and the Horticultural Levy Collection Act 1987, amended by the Horticultural Levy (Citrus) Regulations, govern the imposition and collection of levies on certain horticultural products produced and sold in Australia. The Act applies to specific producers, first purchasers, and selling agents of horticultural products, including citrus, and mandates that they pay a levy to designated State collecting authorities as per agreements between the Commonwealth and individual states or territories. These agreements determine the authority responsible for collecting the levy, which may be a state or territory government or a marketing board. For citrus products, where an agreement has been established, the specified collecting authority is tasked with ensuring the payment of the levy. Conversely, for other citrus products not covered by such agreements, the levy returns are to be submitted directly to the Department in Canberra. The scope of these regulations is both national and jurisdictional, extending to all states and territories within Australia, with the specific collection responsibilities varying based on the agreements in place.

Key Provisions

The key provisions of the Horticultural Levy (Citrus) Regulations (Amendment) involve changes to the collection of the horticultural levy on citrus products. Specifically, Section 6 of the Horticultural Levy Act 1987 imposes a levy on certain horticultural products, including citrus, produced and sold in Australia. Under the proposed amendments, certain selling agents and first purchasers of leviable citrus products will pay the levy directly to State collecting authorities rather than to the Commonwealth, as stipulated in Subsection 7(1A) of the Horticultural Levy Collection Act 1987. This change will be applicable where an agreement has been entered into between the Commonwealth and a State or Territory. The obligations imposed by these amendments require producers, selling agents, and first purchasers of leviable citrus products to comply with the terms of any agreements between the Commonwealth and a State or Territory. If such an agreement is in place, these parties must ensure that the appropriate amounts of levy are paid to the designated State collecting authority. This shift in responsibility ensures that the collection process is streamlined and managed by authorities closer to the point of production and sale. For those citrus products not covered by such agreements, the existing process of lodging returns and paying the levy directly to the Department in Canberra will continue. Breaching the requirements of these amendments can result in civil and criminal consequences. Specifically, the failure to make proper payments of levy as required by the amended regulations could lead to penalties. The exact penalties are not detailed in the explanatory statement, but under the general legislative framework, non-compliance can result in fines or other penalties as determined by the relevant legislation. The maximum penalties would be those prescribed under the Horticultural Levy Act 1987 and the Horticultural Levy Collection Act 1987, which could include significant fines and potential prosecution for serious breaches. Ensuring compliance with these regulations is therefore crucial for all parties involved in the production and sale of leviable citrus products.