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. |
Overview
The Oilseeds Levy Collection Act 1977 was enacted to provide for the collection of levies on oilseeds and their use for research purposes, addressing the need for a structured mechanism to fund research and development in the oilseeds industry. The Act was introduced by the Commonwealth Parliament, aiming to ensure a steady and organised flow of funds from the oilseeds industry to support relevant research activities. Recently, amendments have been proposed to update and refine the regulatory framework, particularly to align the collection periods with those used for other grain levies, thereby simplifying administrative processes and reducing potential confusion among levy payers. These amendments seek to standardise collection periods, remove outdated language, and clarify definitions, all of which are intended to enhance the efficiency and effectiveness of the levy collection process.
Scope and Application
The Oilseeds Levy Collection and Research Regulations (Amendment) Statutory Rules 1990 No. 309 amends the Oilseeds Levy Collection Regulations to bring the collection periods for oilseeds levies into line with those for other grains such as barley, grain legumes, triticale, and wheat, which are currently collected on a quarterly basis. This change will standardise the collection periods for grain levies and is expected to lead to savings in administrative effort for some levy payers. The amendments apply to all persons and entities involved in the delivery or processing of leviable oilseeds, including growers, processors, and transporters. The amendments have a national reach, applying across all states and territories in Australia. The Oilseeds Levy Collection Act 1977 applies to all persons and entities involved in the delivery or processing of leviable oilseeds within Australia, and the Regulations provide further detail on the collection and payment of the levy. The proposed amendments do not introduce any new exclusions, exemptions, or thresholds, but do update definitions and remove sexist language from the Regulations. The amendments are retrospective to 1 July 1990, but the rights of persons other than the Commonwealth are not prejudicially affected. The Act extends its application through subordinate instruments such as the Regulations, which are subject to amendment as necessary to facilitate the collection and recovery of amounts of levy or penalty.
Key Provisions
The Oilseeds Levy Collection Regulations (Amendment) 1990 introduces several amendments to the existing regulations under the Oilseeds Levy Collection Act 1977 (the Act). Section 29 of the Act provides the authority for these amendments, which aim to standardise the collection periods for grain levies, bringing oilseeds in line with those already in place for barley, grain legumes, triticale, and wheat levies. This change is supported by the Grains Council of Australia and is expected to reduce administrative burdens for some levy payers.
These amendments, particularly found in Regulation 2, define "quarter" as a three-month period ending on the last day of March, June, September, or December, consistent with other grain levies. Regulation 3 simplifies the definition of "Secretary," and Regulation 4 and 5 update the definitions of "the Act" to correctly refer to the Oilseeds Levy Collection Act 1977. Furthermore, Regulation 4 and 5 replace references to "month" with "quarter" and remove any sexist language present in the existing regulations.
Under the Act, the primary obligation imposed on the parties or entities it governs is the timely payment of the oilseeds levy. As per the amended Section 5, the levy is now due and payable 28 days 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. This change from monthly to quarterly periods is intended to streamline the levy collection process and align it with other grain levies.
Failure to comply with the provisions of the Oilseeds Levy Collection Act 1977 and the amended regulations may result in civil or criminal consequences. However, the explanatory statement does not explicitly detail the specific offences, penalties, or consequences for breach. It is essential to consult the full text of the Act and the regulations for a comprehensive understanding of the potential penalties and enforcement measures in place.