EXPLANATORY STATEMENT
STATUTORY RULES 1990 No. 428
Issued by Authority of the Minister of State for Primary
Industries and Energy
Dairy Produce Act 1986
Dairy Produce Regulations (Amendment)
Honey Export Charge Collection Act 1973
Honey Export Charge Collection Regulations (Amendment)
Honey Levy Collection Act 1962
Honey Levy Collection Regulations (Amendment)
Live-stock Slaughter Levy Collection Act 1964
Live-stock Slaughter Levy Collection Regulations (Amendment)
Pig Slaughter Levy Collection Act 1971
Pig Slaughter Levy Collection Regulations (Amendment)
Sections of the above Acts empower the Governor-General to make regulations for the purposes of the Act and, in particular, provide for the manner of payment of levy. Relevant sections are as follows:
section 126 of the Dairy Produce Act 1986
section 9 of the Honey Export Charge Collection Act 1973
section 13 of the Honey Levy Collection Act 1962
sect on 16 of the Live-stock Slaughter Levy Collection Act 1964
section 16 of the Pig Slaughter Levy Collection Act 1971.
It is proposed that amendments be made to the respective principal Regulations which would have the effect that levy payers submit returns, make payments, and advise the appointment of authorised agents to Canberra in lieu of Regional Offices following the decision to centralise levy collection functions with effect from 1 January 1991.
Overview
The Statutory Rules 1990 No. 428, issued by the authority of the Minister of State for Primary Industries and Energy, addresses the need to streamline the collection of levies associated with dairy produce, honey, livestock slaughter, and pig slaughter by amending the relevant regulations. Enacted by the Parliament, these amendments aim to centralise the collection functions of these levies, transferring the responsibilities from regional offices to Canberra. This centralisation is effective from 1 January 1991 and includes changes in how levy payers submit returns, make payments, and appoint authorised agents, reflecting a policy objective to enhance efficiency and uniformity in the administration of these levies.
Scope and Application
The Dairy Produce Act 1986, Honey Export Charge Collection Act 1973, Honey Levy Collection Act 1962, Livestock Slaughter Levy Collection Act 1964, and Pig Slaughter Levy Collection Act 1971 are all Acts that pertain to the collection of levies on dairy produce, honey exports, honey levies, livestock slaughter, and pig slaughter respectively. These Acts apply to entities or individuals involved in the respective industries, including producers and exporters of dairy products, honey, and livestock. The amendments to the principal Regulations, as authorised by the respective sections of the Acts, alter the administrative process by which levies are submitted, payments are made, and authorised agents are appointed, redirecting these activities from regional offices to Canberra. This change aligns with the decision to centralise levy collection functions, effective from 1 January 1991. The geographic reach of these Acts extends nationally, with the centralised submission and payment processes reflecting a unified approach to levy collection across Australia. The Acts themselves do not specify exclusions or exemptions, but the Regulations may provide for certain thresholds or conditions under which levies do not apply. Subordinate instruments, such as the Regulations, may further extend or restrict the application of these Acts by detailing specific procedures and requirements for levy collection.
Key Provisions
The main operative sections of these Acts, namely sections 126 of the Dairy Produce Act 1986, section 9 of the Honey Export Charge Collection Act 1973, section 13 of the Honey Levy Collection Act 1962, section 16 of the Live-stock Slaughter Levy Collection Act 1964, and section 16 of the Pig Slaughter Levy Collection Act 1971, empower the Governor-General to make regulations concerning the manner of payment of levies. These sections are critical as they facilitate the establishment of standardised procedures for levy collection across various industries, ensuring consistency and efficiency in the administrative process. The proposed amendments to the respective Regulations aim to centralise the collection functions to Canberra, requiring levy payers to submit returns, make payments, and appoint authorised agents through the central office, effective from 1 January 1991.
The Acts impose specific obligations on the parties and entities they govern, most notably requiring levy payers to comply with the prescribed payment procedures. This includes timely submission of returns, accurate payment of levies, and proper notification regarding the appointment of authorised agents. These obligations are designed to streamline the collection process and ensure that all stakeholders are clearly informed of their responsibilities under the legislation. By centralising the collection functions, the Acts seek to enhance the efficiency and effectiveness of levy collection, providing a more coordinated approach to managing these financial obligations.
Breach of the obligations imposed by these Acts can lead to various consequences. While specific offences and penalties are not detailed in the provided text, breaches of statutory requirements in similar regulatory contexts can often result in both civil and criminal penalties. For example, failure to submit timely returns or make accurate payments could potentially lead to fines or other administrative sanctions. In more severe cases, persistent non-compliance might attract criminal charges, leading to prosecution and substantial penalties. The exact nature and severity of these penalties would depend on the specific provisions of each Act and the discretion of the relevant authorities in enforcing the legislation.