Primary Industries (Excise) Levies Amendment Regulations 2002 (No. 3) 2002 No. 68
EXPLANATORY STATEMENT
STATUTORY RULES 2002 No. 68
Issued by the Authority of the Parliamentary Secretary to the Minister for Agriculture, Fisheries and Forestry
Primary Industries (Excise) Levies Act 1999
Primary Industries (Excise) Levies Amendment Regulations 2002 (No. 3)
Primary Industries Levies and Charges Collection Act 1991
Primary Industries Levies and Charges Collection Amendment Regulations 2002 (No. 1)
Section 8 of the Primary Industries (Excise) Levies Act 1999 (the Excise Act) provides that the GovernorGeneral may make regulations prescribing matters required or permitted by that Act to be prescribed or necessary or convenient to be prescribed for carrying out or giving effect to that Act.
Section 30 of the Primary Industries Levies and Charges Collection Act 1991 (the Collection Act) provides that the Governor-General may make regulations not inconsistent with that Act, prescribing matters required or permitted by that Act to be prescribed, or necessary or convenient to be prescribed for carrying out or giving effect to that Act.
Schedule 3, clause 5 (1) of the Excise Act imposes a levy on each transaction entered into by which the ownership of cattle is transferred from one person to another, or in other circumstances involving slaughter. Clause 5 (2) provides exemptions to imposition of levy and that exemptions can be made in such other circumstances (if any) as are prescribed.
Schedule 18, clause 3 (1) of the Excise Act imposes a levy on each transaction entered into by which the ownership of live-stock is transferred from one person to another, or in other circumstances involving slaughter. Clause 3 (2) provides exemptions to imposition of levy and at subclause (f) provides that exemptions can be made in such other circumstances (if any) as are prescribed by the regulations.
Schedule 27, Part 4, Section 12 of the Excise Act states that regulations may provide for exemptions from a levy.
Section 30, clause 2 of the Collection Act provides that regulations may require producers, intermediaries, service providers and any other persons prescribed to make and keep accounts and other records in respect of prescribed products and services.
An inequity has been identified in the imposition of a transaction levy being imposed on livestock and cattle when those stock are gathered for export, enter the export chain, but are subsequently not exported by the initial exporter and transferred to another exporter.
The application of numerous, repetitive transaction levies within a short time frame is not in accordance with the principles of Primary Industry Levies as it places an increased burden upon one sector of the industry.
Attempts have been made to address this problem administratively under current legislation. However, legal advice explains that this is not in accordance with the legislation and recommends an exemption under the regulations. The industry supports that move an have a e for the regulation change to be progressed.
To effect this industry request, an exemption is required in the strict circumstances of title transfer between exporters where a transaction levy has been paid in the initial acquisition of the stock and the stock are transferred between exporters for subsequent export.
The industry does not expect the transaction levy to be removed on stock gathered for export that are not exported but on sold for slaughter or for return to general grower management i.e. returned to farm stock.
An amendment to the Primary Industries (Excise) Levies Regulations will address this issue by providing an exemption under certain circumstances to the imposition of those levies.
As a consequence, amendments are required to the Primary Industries Levies and Charges Collection Regulations to facilitate that exemption and to require such persons who are claiming that exemption to keep certain records. Additional amendments are included which address minor drafting anomalies and will consolidate outlines of details required to be furnished or kept without repetitive inclusion in the regulations.
Details of the Primary Industries (Excise) Levies Amendment Regulations 2002 and the Primary Industries Levies and Charges Collection Amendment Regulations 2002 are at Attachments 1 and 2 respectively.
The Regulations commence on 1 May 2002.
ATTACHMENT 1
PRIMARY INDUSTRIES (EXCISE) LEVIES AMENDMENT REGULATIONS 2002 (No. 3)
Regulation 1 provides for the name of the regulations to be Primary Industries (Excise) Levies Amendment Regulations 2002 (No. 3).
Regulation 2 provides for the regulations to commence on 1 May 2002.
Regulation 3 provides that Schedule 1 amends the Primary Industries (Excise) Levies Regulations 1999.
SCHEDULE 1 AMENDMENTS
Item 1 amends Schedule 3 clause 1 by making it into two parts, part (1) providing a definition of "export licence holder" for that clause and the existing regulation becoming part (2).
Item 2 inserts in Schedule 3 clause 1 a new part (3) which provides that where an export licence holder has acquired cattle in a sale where a levy has been imposed by the Excise Act there is an exemption to the imposition of the levy on the further sale of the cattle if that sale is to an export licence holder and the cattle are exported within 30 days of being acquired by the first export licence holder.
Item 3 amends Schedule 18 clause 1 by providing a definition of 'export licence holder'.
Item 4 amends Schedule 18, clause 3 by designating the existing text of that regulation as paragraph (1).
Item 5 inserts in Schedule 18 clause 3 a new part (2) which provides that where an export licence holder has acquired live-stock in a sale where a levy has been imposed by the Excise Act there is an exemption to the imposition of the levy on the further sale of the live-stock if that sale is to an export licence holder and the livestock are exported within 30 days of being acquired by the first export licence holder.
ATTACHMENT 2
PRIMARY INDUSTRIES LEVIES AND CHARGES COLLECTION AMENDMENT REGULATIONS 2002 (No. 1)
Regulation 1 provides for the name of the regulations to be Primary Industries Levies and Charges Collection Amendment Regulations 2002 (No. 1).
Regulation 2 provides for the regulations to commence on 1 May 2002.
Regulation 3 provides that Schedule 1 amends the Primary Industries Levies and Charges Collection Regulations 1991.
SCHEDULE 1 AMENDMENTS
Item 1 inserts in Schedule 7 a definition of the term 'personal details'. This addition enables clarification of existing and future legislation by providing a term of reference enabling the removal of the necessity to repeat the required details in each clause.
Item 2 substitutes subparagraph (a) of paragraph 15 (1) in Schedule 7 enabling the term 'personal details' as outlined in Item 1 above to be applied.
Item 3 substitutes subparagraph (a) of paragraph 15 (2) in Schedule 7 enabling the term 'personal details' as outlined in Item 1 above to be applied.
Item 4 substitutes subparagraph (a) of paragraph 16 in Schedule 7 enabling the term 'personal details' as outlined in Item 1 above to be applied.
Item 5 substitutes subparagraph (a) of paragraph 17 (1) in Schedule 7 enabling the term 'personal details' as outlined in Item 1 above to be applied.
Item 6 omits as superfluous subclause 17 (2) in Schedule 7 due to the effect of Item 5.
Item 7 substitutes subparagraph (a) of paragraph 18 (a) in Schedule 7 enabling the term 'personal details' as outlined in Item 1 above to be applied.
Item 8 substitutes a reference to subclause (2) in subparagraph. 19 (1) (b) (i) in Schedule 7 enabling the term 'personal details' as outlined in Item 1 above to be applied.
Item 9 omits as superfluous subclause 19 (2) in Schedule 7 due to the effect of Item 5.
Item 10 inserts in Schedule 7 a new clause 19A that provides a requirement for the keeping of records on exempt sales of cattle vide the amendments to the Excise Act outlined in Attachment 1 (sales between export licence holders). Paragraph (1) of clause 19A provides a definition of the term 'export licence holder' for that clause. Paragraph (2) of clause 19A outlines where that clause applies and paragraph (3) outlines the records that each export licence holder to whom the clause applies must keep.
Item 11 inserts in clause 2 of Schedule 27 a definition of the term 'personal details'. This addition enables clarification of existing and future legislation by providing a term of reference enabling the removal of the necessity to repeat the required details in each clause.
Item 12 substitutes subparagraph (a) of paragraph 15 (1) in Schedule 27 enabling the term 'personal details' as outlined in Item 11 above to be applied.
Item 13 substitutes subparagraph (a) of paragraph 15 (2) in Schedule 27 enabling the term 'personal details' as outlined in Item 11 above to be applied.
Item 14 substitutes subparagraph (b) of paragraph 16 in Schedule 27 enabling the term 'personal details' as outlined in Item 11 above to be applied.
Item 15 substitutes a reference to subclause (2) in subparagraph 18 (1) (b) (i) in Schedule 27 enabling the term 'personal details' as outlined in Item 11 above to be applied.
Item 16 omits as superfluous subclause 18 (2) in Schedule 27 due to the effect of Item 15.
Item 17 inserts in Schedule 27 a new clause 18A that provides a requirement for the keeping of records on exempt sales of livestock vide the amendments to the Excise Act outlined in Attachment 1 (sales between export licence holders). Paragraph (1) of clause 18A provides a definition of the term 'export licence holder' for that clause. Paragraph (2) of Clause 18A outlines where that clause applies and paragraph (3) outlines the records that each export licence holder to whom the clause applies must keep.
Item 18 substitutes paragraphs 19 (a) and (b) in Schedule 27 enabling the term 'personal details' as outlined in Item 11 above to be applied.