EXPLANATORY STATEMENT
STATUTORY RULES 1989 NO 249
Issued by the Authority of the Minister of State for Resources.
HORTICULTURAL LEVY ACT 1987
HORTICULTURAL LEVY COLLECTION ACT 1987
HORTICULTURAL LEVY (NURSERY PRODUCTS) REGULATIONS
The proposed Regulations provide for levy collection arrangements for the nursery industry to fund its participation in the Australian Horticultural Corporation (AHC) and the Horticultural Research and Development Corporation (HRDC).
Section 6 of the Horticultural Levy Act 1987 (the Levy Act) imposes a levy on certain horticultural products produced in Australia and sold or used in the production of other goods.
Section 7A of the Horticultural Levy Collection Act 1987 provides that for better securing the payment of levy on particular leviable horticultural products, a person who purchases prescribed goods used in the production of those
products is to pay to the seller an amount on account of the levy that would be payable if the products were sold or used in the production of other goods. Amounts received by the seller of the goods shall in turn be payable to the Commonwealth.
The nursery industry has decided to participate in the AHC and HRDC using these collection arrangements based on the purchase by industry members of containers used in the production of potted plants.
Sections 8 and 9 of the Levy Act provide that regulations may fix rates of levy destined for the AHC and HRDC in relation to a class of leviable horticultural products.
Subsections 14(3) and 14(4) of the Levy Act require that before making regulations for the purposes of sections 8 and 9, the Governor-General shall take into account any relevant recommendation made to the Minister by the AHC and HRDC respectively. The AHC and HRDC have recommended in each case that the rate of levy be set at 1.25% of the amount for which the containers used in the production of the potted plants are sold. The Nursery Industry Association of Australia (NIAA), named in the proposed regulations as the eligible industry body for this purpose, was consulted by the AHC and HRDC.
The regulations also provide for the manner of payment of levy and penalty; the provision of returns by sellers of containers and the keeping of records by both sellers and buyers of containers.