Primary Industries Levies and Charges Collection Amendment Act 1994

Administered by Department of Agriculture

Legislation au C2004A04790 Not in force Act

Legislation content

Primary Industries Levies and Charges
Collection Amendment Act 1994

No. 117 of 1994

 

An Act to amend the Primary Industries Levies and Charges
Collection Act 1991, and for related purposes

[Assented to 16 September 1994]

The Parliament of Australia enacts:

Short title etc.

1.(1) This Act may be cited as the Primary Industries Levies and Charges Collection Amendment Act 1994.

(2) In this Act, “Principal Act” means the Primary Industries Levies and Charges Collection Act 19911.

Commencement

2.(1) Sections 1, 2, 3 and 4 commence on the day on which the Horticultural Levy Amendment Act 1994 commences.

(2) Section 5 is taken to have commenced on 1 July 1991.


Definitions

3.(1) Section 4 of the Principal Act is amended:

(a) by inserting after paragraph (h) of the definition of “producer” in subsection (1) the following paragraph:

“(hb) in the case of a collection product that will, for the purpose of the imposition of levy under subsection 6(2) of the Horticultural Levy Act 1987, be presumed to have been produced in Australia—the person who would, if the collection product presumed to be produced were actually produced, be taken to be the grower of the product;”;

(b) by omitting the definition of “prescribed goods or services” from subsection (1) and substituting the following definition:

“prescribed goods or services”, in relation to collection products of a particular kind means:

(a) if those products are not products of a kind referred to in paragraph (b)—goods or services identified by the regulations as goods or services used in subjecting those products to a process in the course of:

(i) their production or their preparation for sale; or

(ii) their use in the production of other goods; or

(b) if those products are of a kind that will, for the purpose of the imposition of levy under subsection 6(2) of the Horticultural Levy Act 1987, be presumed to have been produced in Australia—goods identified by the regulations as goods used in the production of those products;”.

(2) Regulations in force for the purpose of the definition of “prescribed goods or services” in subsection 4(1) of the Principal Act immediately before the omission and substitution of that definition effected by paragraph (1)(b) of this section continue in force, on and after the omission and substitution of that definition, as if they had been made for the purposes of paragraph (a) of that definition as so substituted.

Liability of sellers of prescribed goods or services

4. Section 9 of the Principal Act is amended:

(a) by inserting in subsection (1) “or (2A)” after “(2)”;

(b) by inserting in subsection (2) “(other than collection products of a kind dealt with in subsection (2A)),” after “of a particular kind”;

(c) by inserting after subsection (2) the following subsection:


“(2A) Subject to this section, a person to whom prescribed goods are sold in relation to collection products of a kind that will, for the purposes of the imposition of levy, be presumed to have been produced in Australia must, within a prescribed period after the purchase of those goods, pay to the person selling those goods:

(a) an amount on account of the levy that will be payable by that first-mentioned person on products of that kind on their presumed production; and

(b) an amount equal to the amount of any penalty payable by that first-mentioned person under section, 15. in relation to levy because of a previous purchase of such prescribed goods.”;

(d) by inserting in subsection (3) “(other than collection products of a kind dealt with in subsection (3A))” after “of a particular kind”;

(e) by inserting after subsection (3) the following subsection:

“(3A) A person is not required to make a payment under paragraph (2A)(a) because of the purchase of prescribed goods in relation to collection products of a kind that will, for the purpose of the imposition of levy, be presumed to have been produced in Australia if he or she informs the person selling those goods, in writing, that he or she does not intend to use those goods in producing leviable products of that kind.”;

(f) by inserting in subsection (4) “(other than collection products of a kind dealt with in subsection (4A))” after “of a particular kind”;

(g) by inserting after subsection (4) the following subsection:

“(4A) If:

(a) a person makes a payment to a seller of prescribed goods in relation to collection products; and

(b) those collection products are products of a kind that will, for the purpose of the imposition of levy, be presumed to have been produced in Australia; and

(c) the payment is a payment on account of levy that will be payable on products of that kind on their presumed production;

the first-mentioned person is, on making that payment, discharged from liability to pay levy on the presumed production of collection products of that kind but the liability of the seller under subsection (1) is not affected.”.


Refund of levy, charge etc.

5. Section 18 of the Principal Act is amended by omitting from subsection (2) “subsection 9” and substituting “section 9”.

NOTE

1. No. 25, 1991, as amended. For previous amendments, see Nos. 20, 32, 59 and 247, 1992; and No. 94, 1993.

[Minister’s second reading speech made in—

House of Representatives on 24 August 1994

Senate on 25 August 1994]

Overview

The Primary Industries Levies and Charges Collection Amendment Act 1994, enacted by the Parliament of Australia, is an amendment to the Primary Industries Levies and Charges Collection Act 1991. It was introduced to address issues concerning the collection and payment of levies and charges related to primary industries. The Act aims to streamline the process of levy collection and ensure that sellers of prescribed goods or services are appropriately charged for their involvement in the production of certain products. By amending the Principal Act, the legislation seeks to clarify the definitions and liabilities associated with these levies, particularly in relation to the presumption of production in Australia for certain horticultural products. The Act also provides mechanisms for refunding levies under certain conditions, thereby offering flexibility and fairness in the levy collection process.

Scope and Application

The Primary Industries Levies and Charges Collection Amendment Act 1994 is a legislative instrument that amends the Primary Industries Levies and Charges Collection Act 1991. This Act applies to entities and persons involved in the sale of prescribed goods or services within the context of primary industries in Australia. The amendments extend to the sale of goods or services that are identified by regulations as being used in the production or preparation of primary industry products, or in the production of other goods. Notably, it specifically targets collection products that are presumed to have been produced in Australia for the purposes of levy imposition under the Horticultural Levy Act 1987. The Act's jurisdiction is nationwide, applying across Australia, and it is subject to the provisions of the Principal Act. There are no stated exclusions or exemptions within the text of the Act itself, though the specifics of liability and refund mechanisms are detailed in the amendments. The Act also extends its application through subordinate instruments such as regulations, which define the specific goods or services subject to the levy.

Key Provisions

The Primary Industries Levies and Charges Collection Amendment Act 1994 (sections 1-5) amends the Primary Industries Levies and Charges Collection Act 1991 by introducing new definitions and modifying existing provisions regarding the collection and payment of levies and charges. Section 3 amends the definition of "producer" in the Principal Act, clarifying that it includes individuals presumed to be growers of collection products under the Horticultural Levy Act 1987. It also redefines "prescribed goods or services" to include goods or services used in the production or preparation of collection products, or in their use in producing other goods, as identified by regulations. Section 4 modifies section 9 of the Principal Act, establishing that sellers of prescribed goods related to collection products presumed to be produced in Australia must be paid an amount on account of the levy and any penalties by the purchaser within a specified period. This payment requirement can be avoided if the purchaser notifies the seller in writing that they do not intend to use the goods for producing leviable products. Section 5 ensures that payments made by purchasers on account of the levy discharge their liability, while the seller remains liable under section 1. The Act imposes specific obligations on parties involved in the sale and purchase of prescribed goods related to collection products. Under section 4(2A), purchasers of these goods must pay sellers an amount on account of the levy and any penalties. However, this obligation can be discharged if the purchaser informs the seller in writing that they do not intend to use the goods for producing leviable products (section 4(3A)). Additionally, sellers of prescribed goods are required to be paid by the purchaser within a prescribed period (section 4(2A)). Section 5 also ensures that making a payment on account of the levy discharges the purchaser's liability, while the seller's liability under section 1 remains unaffected. Breaches of the provisions in the Primary Industries Levies and Charges Collection Amendment Act 1994 can result in penalties and other consequences. While specific penalties are not detailed in the Act, failure to comply with the payment obligations under section 4(2A) or notify the seller under section 4(3A) could result in financial liabilities for the purchaser or seller, respectively. Additionally, the failure to make required payments within the prescribed period could lead to enforcement actions or legal proceedings. The precise penalties would depend on the nature and severity of the breach, as well as any relevant regulations or guidelines in place.

Legal classification tags

Area of Law
Taxation Law
Instrument
Act
Concepts
Definitions & Interpretation
Liability of sellers of prescribed goods or services
Refund of levy, charge etc.

Interactions

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Sourced from the Federal Register of Legislation at 26 August 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au.