EXPLANATORY STATEMENT
STATUTORY RULES 1990 NO. 309
Issued by Authority of the Minister of State for Primary Industries and Energy
OILSEEDS LEVY COLLECTION ACT 1977
OILSEEDS LEVY COLLECTION AND RESEARCH REGULATIONS (AMENDMENT)
Section 29 of the Oilseeds Levy Collection Act 1977 (the Act) empowers the Governor-General to make regulations for the purposes of the Act or for facilitating the collection or recovery of amounts of levy or penalty and, in particular, providing for the manner of payment of levy.
Section 5 of the Act was recently amended to provide in part that the levy imposed on any oilseeds is due and payable 28 days (or such longer period as is prescribed) after the end of the quarter in which the leviable oilseeds are delivered by the grower to another person or are processed by the grower
- “quarter” means a period of three months ending on the last day of March, June, September or December.
Previously, Section 5 referred to monthly rather than quarterly periods. It is proposed that complementary amendments be made to the Oilseeds Levy Collection Regulations (the Regulations), and that some other minor amendments be made.
The aims of the amendments are to:
• standardise collection periods for grain levies, bringing oilseeds in line with those currently in place for barley, grain legumes, triticale and wheat levies
- the Grains Council of Australia has indicated full support for the amendments, which should lead to savings in administrative effort for some levy payers;
• remove sexist language in the Regulations;
• update definitions in the Regulations.
Regulation 1 of the proposed amendments provide that Subregulation 3.1 is taken to have commenced on 1 July 1990. Subregulation 3.1 defines “quarter” as having the same meaning as in Section 5 of the Act. As required by Subsection 48(2) of the Acts Interpretation Act 1901, the rights of a person (other than the Commonwealth) are not prejudicially affected by the retrospectivity.
Proposed amendments to various provisions in existing regulations 4 (Returns, &c, to be furnished by persons to whom leviable oilseeds are delivered), 5 (Returns, &c, to be furnished by growers), and 10 (Records to be kept) have the effect of changing each reference to “month” to that of “quarter”.
The remaining proposed amendments insert new definitions for the purposes of the Regulations, and remove sexist language from the Regulations.
Details of the proposed amendments are set out in the attachment.
SR No. [Illegible]/90
ATTACHMENT
OILSEEDS (LEVY COLLECTION) REGULATIONS (AMENDMENT)
Regulation 2
• Definition of “quarter” | - inserts a definition of “quarter” as 3 month periods ending on the last day of September, December, March or June. These periods are consistent with those applying in respect of barley, grain legumes, triticale and wheat levies. |
• Definition of “Secretary” | - is simplified. |
• Definition of “the Act” | - is amended to correctly refer to the Oilseeds Levy Collection Act 1977. |
Regulation 3 | - simplifies the description of “Department”. |
Regulations 4 & 5 | - substitutes or adds provisions with the effect that each reference to “month” becomes a reference to “quarter”. |
| - removes sexist language. |
Regulation 6 | - is omitted as superfluous. |
Regulation 7 | - removes sexist language. |
Regulation 8 | - simplifies the description of “Department”. |
Regulation 10 | - substitutes provisions with the effect that each reference to “month” becomes a reference to “quarter”. |
Schedule | - removes sexist language. |