EXPLANATORY STATEMENT
STATUTORY RULES 1988 No. 191
Issued by the Authority of the Minister for Primary Industries and Energy
HORTICULTURAL LEVY COLLECTION ACT 1987
HORTICULTURAL LEVY COLLECTION REGULATIONS
Subsection 21 (1) of the Horticultural Levy Collection Act 1987 (the Act) provides that the Governor-General may make regulations, not inconsistent with this Act, prescribing matters:
(a) required or permitted by this Act to be prescribed; or
(b) necessary or convenient to be prescribed for carrying out or giving effect to this Act;
and in particular:
(c) providing for the manner of payment of levy and other amounts payable to the Commonwealth under this Act.
Subsection 4(1) of the Acts Interpretation Act 1901 provides that where an Act is expressed to confer power to make regulations, unless the contrary intention appears, the power may be exercised, and anything may be done for the purpose of enabling the exercise of the power, or of bringing the instrument into effect, before the Act concerned comes into operation, as if it had come into operation. The Act commences on the date of commencement of the Horticultural Levy Act 1987 (the Levy Act). The date of commencement of the Levy Act is 1 August 1988.
Section 6 of the Act provides that amount of levy are due for payment as required by the Regulations.
The Horticultural Levy Collection Regulations (the proposed Regulations) prescribe the due date and manner of payment of any levy imposed under Section 6 and paragraph 21 (1) (c) of the Act.
Details of the Regulations are given in Attachment A.
The above Regulations become effective 1 August 1988, upon proclamation of the balance of the Australian Horticultural Corporation Act, and the Horticultural Research and Development Corporation Act.
ATTACHMENT A
Details of the Horticultural Levy Collection Regulations
Regulation 1 provides that the Regulations may be cited as the Horticultural Levy Collection Regulations.
Regulation 2 provides that the Regulations shall come into operation on the date of commencement of the Act. It is proposed that this will occur on 1 August 1988.
Regulation 3 provides an interpretation and definition of various words and expressions used in the Regulations. In particular, the expression ‘prescribed first purchaser’ is defined. Examples of prescribed first purchasers are: a hotelier, restaurateur, or caterer, who purchases leviable horticultural products from a grower in the course of carrying out such a business. Such businesses are not wholly or substantially a business of selling or processing horticultural products. A prescribed first purchaser will be required to pay levy and submit returns on an annual basis rather than monthly.
Regulation 4 fixes the date on or before which the levy is payable.
Regulation 5 provides that monies payable under the Act or the Horticultural Levy Act 1987 (the Levy Act), or any Regulations under those Acts, shall be paid to the Collector of Public Moneys in the Department in Canberra.
Regulation 6 provides for a person required to sign any document under any Regulations under the Act and/or Levy Act, to appoint an authorised agent to sign the document on the person’s behalf. The form of the authorisation is given in Schedule 1 of the Regulations.
Regulation 7 provides for a document required to be signed by a person, body corporate, or partnership to be signed by certain persons authorised by the person, body corporate, or partnership.
Regulation 8 provides that a warrant to enter premises under Section 13 of the Act may be in the form given in Schedule 2 of the Regulations.
Regulation 9 allows the Minister to make orders in regard to any matter for which provision may be made under the Act.