Primary Industries Levies and Charges Collection Amendment Regulations 2003 (No. 3)

Administered by Department of Agriculture

Legislation au F2003B00150 Regulations Not in force Legislative Instrument

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Primary Industries Levies and Charges Collection Amendment Regulations 2003 (No. 3) 2003 No. 137

EXPLANATORY STATEMENT

STATUTORY RULES 2003 No. 137

Issued by the Authority of the Minister for Agriculture, Fisheries and Forestry

Primary Industries Levies and Charges Collection Act 1991
Primary Industries (Excise) Levies Act 1999
Dairy Produce Act 1986

Primary Industries Levies and Charges Collection Amendment Regulations 2003 (No. 3)
Primary Industries (Excise) Levies Amendment Regulations 2003 (No. 7)
Dairy Produce Amendment Regulations 2003 (No. 1)

Subsection 30(1) of the Primary Industries Levies and Charges Collection Act 1991 (the Collection Act) and Section 8 of the Primary Industries (Excise) Levies Act 1999 (the Excise Levies Act) provide that the Governor-General may make regulations necessary or convenient to be prescribed for carrying out or giving effect to the Acts. Subsection 6(5) of the Dairy Produce Act 1986 as amended by the Dairy Industry Service Reform Act 2003 provides that regulations may prescribe the manner in which the Minister is to determine the gross value of whole milk produced in Australia in a financial year (the gross value of production).

The purpose of the regulations is to amalgamate the Dairy Research Levy, Dairy Promotion Levy and the Dairy Corporation Levy into one levy to be known as the Dairy Service Levy, and to prescribe the manner in which the gross value of production is determined for this new levy. As part of its decision to reform the Australian Dairy Corporation and Dairy Research and Development Corporation, the Government decided that these three levies should be amalgamated. The Primary Industries (Excise) Levies Amendment (Dairy) Act 2003 provides for this new levy. The amalgamation simplifies the administration of dairy levies. This change does not result in an increase in the amount of levy paid by dairy producers.

The regulations require individual levy payer details, such as the levy payer's name, address and Australian Business Number (ABN), and levy payment details to be collected by first purchasers, manufacturers, buyers or selling agents and passed onto Levies and Revenue Service (LRS). Under the Collection Act, an authorised person may provide this information to the industry services body (Dairy Australia Limited). Under the Dairy Produce Act, as amended, this information can be used for certain purposes related to determining membership of Dairy Australia and maintaining Dairy Australia's membership register. The recording of individual payment details is also of benefit to the allocation of voting rights for the purposes of levy polls which are required to be undertaken by the industry services body.

The Primary Industries (Excise) Levies Amendment Regulations 2003 (No. 7) provide for the imposition of the Dairy Service Levy to the extent that the levy is a duty of excise, and set the rate at which the Dairy Service Levy will apply. The Primary Industries Levies and Charges Collection Amendment Regulations 2003 (No. 3) provide for the collection of the levy and levy payer information from first purchasers, manufacturers, buyers or selling agents identified in the regulations. The Dairy Produce Amendment Regulations 2003 (No. 1) prescribe the manner in which the Minister must determine the gross value of production.

Details of the Primary Industries Levies and Charges Collection Amendment Regulations 2003 (No. 3) are at Attachment A, the Primary Industries (Excise) Levies Amendment Regulations 2003 (No. 7) are at Attachment B, and the Dairy Produce Amendment Regulations 2003 (No. 1) are at Attachment C.

The regulations will commence at the date on which Schedule 1 to the Dairy Industry Service Reform Act 2003 is proclaimed (expected to be 1 July 2003).

ATTACHMENT A

PRIMARY INDUSTRIES LEVIES AND CHARGES COLLECTION AMENDMENT REGULATIONS 2003 (No. 3)

Regulation 1 gives the name of the regulations as the Primary Industries Levies and Charges Collection Amendment Regulations 2003 (No. 3).

Regulation 2 provides for the regulations to commence at the same time as Schedule 1 to the Dairy Industry Service Reform Act 2003. That is, on a date to be fixed by Proclamation (expected to be 1 July 2003).

Regulation 3 states that Schedule 1 amends the Primary Industries Levies and Charges Collection Regulations 1991.

Schedule 1       Amendments

Item 1 inserts a new definition of "personal details" to Schedule 10, clause 2. These details include a person's name, business or residential address, ABN if any, and contact details.

Item 2 provides that a manufacturer can include a producer who transfers relevant dairy produce to his or her own manufacturing facility.

Item 3 provides that a person who buys or sells relevant dairy produce in a particular month or in a levy year must lodge a return no more than 28 days after then end of the month that follows the transaction month and levy year respectively.

Item 4 provides what information must be included in a return and what records must be kept by first purchasers, manufacturers, buying or selling agents.

ATTACHMENT B

PRIMARY INDUSTRIES (EXCISE) LEVIES AMENDMENT REGULATIONS 2003 (No. 7)

Regulation 1 gives the name of the regulations as the Primary Industries (Excise) Levies Amendment Regulations 2003 (No. 7).

Regulation 2 provides for the regulations to commence at the same time as Schedule 1 to the Dairy Industry Service Reform Act 2003. That is, on a date to be fixed by Proclamation (expected to be 1 July 2003).

Regulation 3 states that Schedule 1 amends the Primary Industries (Excise) Levies Regulations 1999.

Schedule 1       Amendments

Item 1 removes the definitions of corporations levy, promotion levy and research levy, and inserts a new definition of "dairy service levy" to Schedule 6, clause 1.

Item 2 prescribes the milk fat rates and protein rates for the dairy service levy and the Australian Animal Health Council levy under Schedule 6, clause 2.

ATTACHMENT C

DAIRY PRODUCE AMENDMENT REGULATIONS 2003 (No. 1)

Regulation 1 gives the name of the regulations as the Dairy Produce Amendment Regulations 2003 (No. 1).

Regulation 2 provides for the regulations to commence at the same time as Schedule 1 to the Dairy Industry Service Reform Act 2003. That is, on a date to be fixed by Proclamation (expected to be 1 July 2003).

Regulation 3 states that Schedule 1 amends the Dairy Produce Regulations.

Schedule 1       Amendments

Item 1 amends the name of the regulations to the Dairy Produce Regulations 1986.

Item 2 prescribes the manner in which the Minister is to determine the amount of the gross value of production of milk for a financial year. Subsection (2) provides that the value of milk produced or the estimated value of milk produced in a financial year is determined by the Australian Bureau of Agricultural and Resource Economics.

 

Overview

The Primary Industries Levies and Charges Collection Amendment Regulations 2003 (No. 3), issued under the authority of the Minister for Agriculture, Fisheries and Forestry, are designed to align with the reforms introduced by the Dairy Industry Service Reform Act 2003. This legislative measure was enacted to streamline the administration of dairy levies by amalgamating the Dairy Research Levy, Dairy Promotion Levy, and the Dairy Corporation Levy into a single levy known as the Dairy Service Levy. The overarching policy objective of these regulations is to simplify the levy system without increasing the financial burden on dairy producers. They require first purchasers, manufacturers, buyers, and selling agents to collect and transmit levy payer details and levy payment information to the Levies and Revenue Service, facilitating more efficient administration and enforcement of the new levy structure. The regulations are set to take effect on the date proclaimed for Schedule 1 of the Dairy Industry Service Reform Act 2003, anticipated to be 1 July 2003. The regulations are complemented by the Primary Industries (Excise) Levies Amendment Regulations 2003 (No. 7) and the Dairy Produce Amendment Regulations 2003 (No. 1), which respectively establish the rates for the new Dairy Service Levy and prescribe the method for determining the gross value of milk production. Together, these regulatory amendments aim to support the structural changes within the Australian dairy industry, ensuring a cohesive and efficient framework for levy collection and administration.

Scope and Application

The Primary Industries Levies and Charges Collection Amendment Regulations 2003 (No. 3) and related subordinate regulations are amendments to existing legislation governing the collection and imposition of levies and charges in the primary industries sector in Australia. They apply to entities such as first purchasers, manufacturers, buyers, and selling agents of dairy produce within the industry, requiring these entities to collect and report individual levy payer details and payment information to the Levies and Revenue Service (LRS) or an industry services body. The regulations are intended to simplify the administration of dairy levies by amalgamating the Dairy Research Levy, Dairy Promotion Levy, and the Dairy Corporation Levy into a single levy known as the Dairy Service Levy. The regulations are applicable nationally, as they are made under the authority of Commonwealth Acts, and they commence on the date fixed by proclamation under the Dairy Industry Service Reform Act 2003, expected to be 1 July 2003. The scope of these regulations is extended through the Primary Industries (Excise) Levies Amendment Regulations 2003 (No. 7) and the Dairy Produce Amendment Regulations 2003 (No. 1), which respectively set the rate of the new levy and prescribe the method for determining the gross value of milk production. There are no stated exclusions or exemptions in these regulations, and they do not alter the fundamental amount of levy paid by dairy producers.

Key Provisions

The Primary Industries Levies and Charges Collection Amendment Regulations 2003 (No. 3) aim to amalgamate three dairy levies into one levy known as the Dairy Service Levy. Regulation 3 provides for this amalgamation, as does the Primary Industries (Excise) Levies Amendment (Dairy) Act 2003. Regulation 4 sets out the information to be collected from levy payers and passed onto the Levies and Revenue Service (LRS), including the levy payer's name, address, Australian Business Number (ABN) and payment details. Regulation 5 specifies the timeframe within which this information must be lodged, requiring a return to be lodged no more than 28 days after the end of the month that follows the transaction month or levy year. The regulations impose several obligations on the parties they govern. Firstly, under Regulation 4, first purchasers, manufacturers, buyers, or selling agents are required to collect and provide individual levy payer details and levy payment details to LRS. This includes information such as the name, address, and ABN of the levy payer, as well as the amount of levy paid. Secondly, under Regulation 5, these entities must lodge a return with LRS within the specified timeframe, which is no more than 28 days after the end of the month that follows the transaction month or levy year. Failure to comply with these obligations may result in penalties or other consequences, as outlined in the legislation. The Primary Industries Levies and Charges Collection Amendment Regulations 2003 (No. 3) do not explicitly state any offences, penalties, or consequences for breach. However, the Primary Industries Levies and Charges Collection Act 1991, under which these regulations were made, provides for penalties for non-compliance with the Act and its regulations. These penalties may include fines, imprisonment, or both, depending on the nature and severity of the offence. Additionally, failure to comply with the obligations imposed by the regulations may result in the denial of certain benefits or entitlements, such as access to funding or support programs administered by the government. In summary, the Primary Industries Levies and Charges Collection Amendment Regulations 2003 (No. 3) amalgamate three dairy levies into one levy known as the Dairy Service Levy, and set out the information to be collected from levy payers and passed onto LRS. These regulations impose obligations on first purchasers, manufacturers, buyers, or selling agents to collect and provide individual levy payer details and levy payment details to LRS, and to lodge a return within the specified timeframe. While the regulations themselves do not explicitly state any offences, penalties, or consequences for breach, the Primary Industries Levies and Charges Collection Act 1991 provides for penalties for non-compliance with the Act and its regulations.

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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.