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.
Overview
The Horticultural Levy Collection Regulations 1988 were introduced to provide detailed provisions for the collection and payment of levies under the Horticultural Levy Collection Act 1987. Enacted by the Parliament of Australia, the primary objective of these regulations is to streamline the process of levy collection, ensuring that the necessary funds are collected efficiently and in a manner that aligns with the requirements of the Horticultural Levy Collection Act. The regulations were designed to address the need for specific guidelines on the payment schedules and methods, as well as the roles and responsibilities of entities involved in the levy process. They were made effective on 1 August 1988, concurrent with the commencement of the Horticultural Levy Act and related acts, to ensure a cohesive and timely implementation of the levy collection framework.
Scope and Application
The Horticultural Levy Collection Act 1987, as outlined in the Explanatory Statement, applies to the collection of levies imposed under the Act and the Horticultural Levy Act 1987. The Act primarily targets entities such as prescribed first purchasers, which include businesses like hoteliers, restaurateurs, or caterers who buy leviable horticultural products from growers in the course of their business but are not primarily involved in selling or processing these products. These prescribed first purchasers are required to pay levies and submit annual returns rather than monthly. The Act and its accompanying regulations have a national reach and are applicable across Australia, with the commencement date being 1 August 1988, concurrent with the Horticultural Levy Act. The regulations, which provide for the manner of payment and due dates of the levies, become effective on the same date and are designed to facilitate the operation of the Act by detailing specific administrative and procedural aspects.
Additionally, the Act allows for the creation of subordinate instruments through the Horticultural Levy Collection Regulations, which detail provisions on the payment of levies, the appointment of authorised agents for signing documents, and the issuance of warrants for entering premises. These regulations are crafted to ensure compliance with the Act by providing clear guidelines and procedures for levy collection and reporting. The Act and its regulations do not explicitly state exclusions, exemptions, or thresholds, but the definitions and specific requirements in the regulations guide the applicability and scope of the Act.
Key Provisions
The main operative sections of the Horticultural Levy Collection Regulations focus on defining the due dates and methods for the payment of any levy imposed under the Act and the Horticultural Levy Act 1987. Regulation 4 sets out the specific date by which the levy must be paid, ensuring compliance and timely submission. Regulation 5 dictates that any moneys payable under the Acts or the Regulations must be paid to the Collector of Public Moneys in the Department in Canberra. Regulation 6 allows for the appointment of authorised agents to sign documents on behalf of the obligated parties, which is outlined in Schedule 1 of the Regulations. These regulations are designed to streamline the process of levy collection and payment, ensuring that all parties know their responsibilities and obligations under the Act.
The Act imposes several obligations on the parties it governs. Firstly, prescribed first purchasers, such as hoteliers, restaurateurs, or caterers who buy leviable horticultural products from growers, must pay the levy and submit returns on an annual basis rather than monthly, as outlined in Regulation 3. Secondly, all entities required to make payments under the Act or the Levy Act must ensure that these payments are made to the Collector of Public Moneys in the Department in Canberra, as specified in Regulation 5. Furthermore, any document required to be signed by an obligated party must be signed by an authorised agent, as per Regulation 6, which includes the form of authorisation detailed in Schedule 1. These obligations are designed to provide clarity and consistency in the levy collection process.
The Horticultural Levy Collection Regulations also outline various consequences for non-compliance. While specific offences and penalties are not detailed in the provided text, it is implied that failure to comply with the regulations could result in legal action. The Act and the Regulations are designed to ensure that all entities subject to the levy understand their obligations and the consequences of not fulfilling them. Typically, non-compliance with such regulations could lead to fines, legal action, or other civil or criminal penalties as prescribed by the relevant legislation. The exact penalties would be determined by the relevant authorities in accordance with Australian law.