Primary Industries Levies and Charges Collection Amendment Regulations 2007 (No. 5)

Administered by Department of Agriculture

Legislation au F2007L02289 Regulations Not in force Legislative Instrument

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EXPLANATORY STATEMENT

 

Select Legislative Instrument 2007 No. 209

 

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

 Primary Industries Levies and Charges Collection Act 1991

 

Primary Industries Levies and Charges Collection Amendment Regulations 2007 (No. 5)

 

Section 30 of the Primary Industries Levies and Charges Collection Act 1991, provides that the Governor-General may make regulations, not inconsistent with this Act, prescribing matters required or permitted by this Act to be prescribed, or necessary or convenient to be prescribed for carrying out or giving effect to this Act.

The purpose of the Primary Industries Levies and Charges Collection Amendment Regulations 2007 (No. 5) (the Collection Amendment Regulations) is to reflect a change to the return lodgement period for beef production and livestock slaughter to 28 days after the end of the month to which it relates. The amendments also reword a clause which saw processors being unreasonably penalised for submitting a return prior to the due date.

Background

Since the 1998 red meat industry restructure, the red meat processor industry has paid voluntary contributions to a private sector company – the Australian Meat Processor Corporation Ltd (AMPC) – to fund its marketing and research and development programmes.

The red meat processor industry has requested that funding arrangements for AMPC be changed from a voluntary contributions system to a statutory based one. The voluntary contribution system was failing due to highly competitive industries and the emergence of “free riders” – processors who weren’t contributing but still benefiting from the sector’s marketing and R&D activities. Under the voluntary system, contributions raised approximately $14 million a year; in comparison the statutory levy system will raise approximately $16 million a year, with the funds to be managed by AMPC. Following this request, amendments have been made to the Australian Meat and Live-stock Industries Act 1997 (AMLI Act) and the Excise Act through the Agriculture, Fisheries and Forestry Legislation Amendment (2007 Measures No 1) Act 2007.

The Collection Amendment Regulations reflect a change to the compliance arrangements. As the Beef Production (Schedule 2, clause 7) and Livestock Slaughter (Schedule 26, clause 5) clauses of the Primary Industries Levies and Charges Collection Regulations 1991 were written, when a return is lodged prior to the last day of the return lodgement period and payment is not received on the same day, the payment becomes overdue. Late payment penalty is incurred from that day until payment is received. This means that levy payers may be unreasonably penalised for submitting a return prior to the due date. Many levy payments are made by electronic funds transfer so the return and payment may not reach the Commonwealth on the same day. Penalty should only be incurred when payment is not paid by the return due date. The Collection Amendment Regulations correct this to align the due date for levy payments with the due date for levy returns.

The amendments to Schedule 2, clause 9 and Schedule 26, clause 7 of the Primary Industries Levies and Charges Collection Regulations 1991 amend the return lodgement period for beef production and livestock slaughter to 28 days after the end of the month to which it relates. This change reflects the outcome of negotiations with the industry representative body Australian Meat Industry Council (AMIC) and is consistent with the lodgement period applied to the majority of levies.

Details of the Regulations are provided in the Attachment.

The Regulations are a legislative instrument for the purposes of the Legislative Instruments Act 2003.

The Regulations commence on 1 September 2007.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

ATTACHMENT

Details of the Primary Industries Levies and Charges Collection Amendment Regulations 2007 (No. 5)

Regulation 1 - Name of Regulations

 This regulation provides that the title of the Regulations is the Primary Industries Levies and Charges Collection Amendment Regulations 2007 (No. 5).

Regulation 2 - Commencement

 This regulation provides for the Regulations to commence on 1 September 2007.

Regulation 3 - Amendment of Primary Industries Levies and Charges Collection Regulations 1991

 This regulation provides that the Primary Industries Levies and Charges Collection Regulations 1991 are amended as set out in the Schedule.

Schedule - Amendments

Item [1]

Schedule 2, clause 7. This item allows for the payment of a levy due on the slaughter of cattle as prescribed by Schedule 2, clause 9.

Item [2]

Schedule 2, clause 9. This item allows for the lodgement of a levy return within 28 days after the end of the month to which it relates.

Item [3]

Schedule 26, clause 5. This item allows for the payment of a levy due on the slaughter of livestock as prescribed by Schedule 26, clause 7.

Item [4]

Schedule 26, clause 7. This item allows for the lodgement of a levy return within 28 days after the end of the month to which it relates.

 

Overview

The Primary Industries Levies and Charges Collection Amendment Regulations 2007 (No. 5) were issued under the authority of the Parliamentary Secretary to the Minister for Agriculture, Fisheries and Forestry. The purpose of these regulations is to amend the Primary Industries Levies and Charges Collection Regulations 1991 by adjusting the return lodgement period for beef production and livestock slaughter to 28 days after the end of the relevant month. Additionally, the regulations address an issue where processors were being unfairly penalised for submitting a return prior to the due date if payment was not received on the same day. This amendment aims to align the due date for levy payments with the due date for levy returns, thereby preventing processors from incurring penalties unnecessarily. These changes reflect negotiations with the Australian Meat Industry Council and standardise the lodgement period for the majority of levies. The regulations commenced on 1 September 2007.

Scope and Application

The Primary Industries Levies and Charges Collection Amendment Regulations 2007 (No. 5) amends the Primary Industries Levies and Charges Collection Regulations 1991, which operate under the Primary Industries Levies and Charges Collection Act 1991. The Regulations apply to entities within the beef production and livestock slaughter industries, specifically targeting the due dates for lodgement of levy returns and payments for these sectors. The amendments are made to better align with industry practices and reduce the potential for processors being unreasonably penalised for early return submissions, thereby reflecting the outcome of negotiations with industry representative bodies. The geographic and jurisdictional reach of these Regulations is Commonwealth-wide, as they fall under federal legislation. The Regulations do not exclude any specific entities or industries, but they do modify the administrative and compliance aspects of levy payments and returns within the specified sectors. The changes are effective from 1 September 2007, as per the commencement regulation.

Key Provisions

The Primary Industries Levies and Charges Collection Amendment Regulations 2007 (No. 5) introduce several key amendments to the Primary Industries Levies and Charges Collection Regulations 1991, primarily concerning the beef production and livestock slaughter levies. According to Regulation 3 and the Schedule, the most significant change is the adjustment of the return lodgement period for beef production and livestock slaughter levies to 28 days after the end of the month to which the levy relates (Schedule 2, clause 9 and Schedule 26, clause 7). This alteration aligns the return lodgement period with the majority of other levies, reflecting an agreement with the Australian Meat Industry Council (AMIC). Furthermore, the amendment ensures that penalties for late payments only apply when payment is not made by the return due date, addressing an issue where processors were unreasonably penalised for submitting returns before the due date but having their payments processed late due to electronic fund transfers (Schedule 2, clause 9 and Schedule 26, clause 7). Under these amended regulations, parties and entities subject to the beef production and livestock slaughter levies are now required to lodge their levy returns within 28 days after the end of the relevant month. This period allows sufficient time for the accurate calculation and reporting of levies. Additionally, these amendments necessitate that the due date for levy payments be aligned with the due date for levy returns to prevent processors from being unfairly penalised for late payments caused by delays in electronic funds transfers. This change imposes a clear and consistent timeline for both the submission of returns and the payment of levies, thereby streamlining compliance processes. Failure to comply with the new lodgement and payment deadlines can result in penalties. While the specific penalties are not detailed in the provided text, it can be inferred that penalties for late payments would apply as per the general provisions of the Primary Industries Levies and Charges Collection Act 1991. Typically, such penalties may include fines or other financial penalties, depending on the severity and frequency of the breach. Additionally, ongoing non-compliance could lead to more severe administrative or legal actions being taken against the offending party or entity. The exact nature and extent of these penalties would be governed by the overarching Act and any relevant case law or administrative guidelines.

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