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.
Overview
The Oilseeds Levy Collection and Research Regulations (Amendment) Statutory Rules 1986 No. 123, issued under the authority of the Minister for Primary Industry, amend the Oilseeds Levy Collection and Research Regulations 1977. This amendment responds to the need to streamline regulatory compliance for those involved in the oilseeds industry by modifying the requirements for the submission of 'nil' returns. The original Oilseeds Levy Collection and Research Act 1977 established a framework for the collection of a levy on leviable oilseeds, with regulations detailing the obligations of various stakeholders, including the submission of returns when certain thresholds of leviable oilseeds are not met. The policy objective behind this amendment is to simplify administrative burdens on participants in the oilseeds industry by eliminating unnecessary reporting requirements when no leviable oilseeds are delivered or processed.
Scope and Application
The Oilseeds Levy Collection and Research Regulations (Amendment) 1986 amends the Oilseeds Levy Collection and Research Regulations 1977 to alter the requirements for the submission of 'nil' returns by certain entities involved in the oilseeds industry. The Oilseeds Levy Collection and Research Act 1977 applies to persons involved in the purchase, receipt, growth, processing, or export of leviable oilseeds, as well as any other individuals prescribed under the regulations. These regulations primarily target the oilseeds industry within Australia, as they are a federal matter and are enforced under Commonwealth legislation. The changes introduced by these amendments exempt specified entities from the obligation to submit 'nil' returns if they do not receive or handle leviable oilseeds during a particular month. This amendment streamlines the regulatory requirements, reducing the administrative burden on industry participants who have no transactions to report for a given period.
Key Provisions
The Oilseeds Levy Collection and Research Regulations (Amendment) 1986 primarily modifies the reporting requirements under the Oilseeds Levy Collection and Research Act 1977. Regulation 4, which previously mandated that a return be submitted to the Secretary when the exempt weight of leviable oilseeds delivered to a person by growers was reached, is being amended (section 4). Additionally, the obligation to submit a 'nil' return if no leviable oilseeds were delivered to a person in a subsequent month is also being removed (section 4(4)). Similarly, Regulation 5, which required growers to submit returns when their leviable oilseeds were exported or processed, and a 'nil' return if neither occurred in a given month, is being amended to remove these reporting requirements (section 5(3)).
Under the amended Regulations, the obligations on persons and growers to submit returns are altered significantly. Persons to whom leviable oilseeds are delivered are no longer required to submit a return when the exempt weight is reached, nor do they need to submit a 'nil' return if no leviable oilseeds are delivered in a subsequent month. Likewise, growers are relieved from the obligation to submit returns when their leviable oilseeds are exported or processed, and from submitting a 'nil' return if neither occurs in a given month. These changes streamline the reporting process, potentially reducing administrative burdens on those subject to the Regulations.
The legislation does not explicitly outline any offences, penalties, or civil/criminal consequences for non-compliance with the amended Regulations. However, it is important to note that any breach of the Oilseeds Levy Collection and Research Act 1977, including failure to comply with regulations made under the Act, could potentially lead to enforcement actions. Such actions might include fines, legal proceedings, or other remedies under the Act. The specific penalties for non-compliance would depend on the nature and extent of the breach, as well as any relevant provisions in the primary Act or other applicable legislation.