EXPLANATORY STATEMENT
STATUTORY RULES 1986 No. 123
Issued by the Authority of the Minister for Primary Industry
OILSEEDS LEVY COLLECTION AND RESEARCH ACT 1977.
OILSEEDS LEVY COLLECTION AND RESEARCH REGULATIONS
(AMENDMENT)
The Oilseeds Levy Collection and Research Act 1977 provides for the Governor-General to make regulations for the purpose of collection of the levy imposed by the Oilseeds Levy Act 1977. The first Act provides that the regulations may prescribe the manner of payment of levy and require purchasers and receivers of leviable oilseeds, growers of leviable oilseeds who process or export leviable oilseeds, and such other persons as are prescribed to furnish returns.
Regulation 4 of the Oilseeds Levy Collection and Research Regulations requires that where, in a levy year, the exempt weight of leviable oilseeds delivered to a person by growers is reached, that person shall furnish a return to the Secretary. Sub-regulation 4(4), in particular, requires a person to furnish a statement (or ‘nil’ return) if in any subsequent month no leviable oilseeds are delivered to that person.
Regulation 5 provides for returns to be furnished by growers in relation to leviable oilseeds produced by a grower that are exported by him or processed by or for the grower. Sub-regulation 5(3) requires that in any month where a grower does not export leviable oilseeds produced by him or no leviable oilseeds are processed by or for that grower, that grower shall furnish a statement to that effect to the Secretary.
With effect from 1 July 1986, the Oilseeds Levy Collection and Research Regulations are to be amended to remove these requirements for ‘nil’ returns to be furnished by persons to whom leviable oilseeds are delivered, and growers.