Primary Industries Levies and Charges Collection (Buffalo, Cattle and Live-stock) Regulations 1998 (Amendment) 1998 No. 126
EXPLANATORY STATEMENT
STATUTORY RULES 1998 NO. 126
Issued by the Authority of the Minister for Primary Industries and Energy
Primary Industries Levies and Charges Collection Act 1991
Live-stock Transactions Levy Act 1997
Live-stock (Producers) Export Charges Act 1997
National Residue Survey (Sheep, Lambs and Goats Transactions) Levy Act 1997
National Residue Survey (Sheep, Lambs and Goats Export) Levy Act 1997
Primary Industries Levies and Charges Collection (Buffalo, Cattle and Live-stock) Regulations 1998 (Amendment)
The purpose of the regulations is to amend the Primary Industries Levies and Charges Collection (Buffalo, Cattle and Live-stock) Regulations 1998 is to:
prescribe varying levy and charge rates for the marketing, R&D and animal health components of the livestock transaction levy to be imposed on transactions involving sheep and lambs, rather than the current prescribed rates which impose a particular levy amount regardless of the sale price of the sheep/lamb (Regulations 15, 16 and 24); and
b) prescribe varying levy rates for sheep and lambs to fund National Residue Survey (NRS) activities, such rates not having been previously prescribed (Regulations 15, 16 and 24); and
c) impose a restriction on the period levy monies collected by livestock agents and others can be retained before being remitted for payment into consolidated revenue (Regulations 6 and 17); and
d) provide for appropriate levy returns and records to be submitted/maintained (Regulations 4, 6, 7, 8, 9, 10, 11, 12, 17, 18, 19 and 20); and
e) provide for the removal on 3 July 1998 of all references to NRS levies in these regulations, that being the day when new legislation covering the NRS levies will commence. The provisions in these regulations relating to NRS levies apply only for the period 1-2 July 1998. The new legislation comprises Schedules 2 and 3 of the National Residue Survey Administration Amendment Act 1998; the National Residue Survey (Customs) Levy Act 1998; the National Residue Survey (Excise) Levy Act 1998 and the Primary Industries Levies and Charges (National Residue Survey Levies) Regulations 1998 (Regulations 24 to 45 inclusive).
The levy rates prescribed in these regulations are consistent with those requested by the relevant peak council, the Sheepmeat Council of Australia, as well as by this Council's state affiliates and by the Wool Council of Australia. One industry key body opposing the proposed rates is the Australian Association of Stud Merino Breeders Limited. This body has consistently opposed the introduction of a live-stock transaction levy. While it is a significant body, it represents less than 2,000 of the 52,000 sheep producers in Australia. There is clear support from the industry bodies representing the great majority of sheep producers for the levy rates covered by these regulations. In stating their support, a number of industry bodies have noted the two year sunset clause in the Live-stock Transactions Levy Act 1997 (the Act) and the consequent need for a complete review in the near future of the levy collection mechanism in the sheep industry. Note that provisions under subsection 10 (3) of the Act do not currently apply, as there are no bodies yet declared under subsection 10 (2) as bodies whose recommendations about the amount of levy to be prescribed are to be taken into consideration.
There is clear industry support for the imposition of a restriction on the period levy monies collected by livestock agents and others can be retained before being remitted for payment into consolidated revenue. This support has been stated by the three peak industry councils representing livestock agents and meat processors, i.e. who will collect the transaction levies. The three bodies are the Australian Council of Livestock Agents, the National Meat Association of Australia and the Australian Meat Council.
Details of the regulations are contained in Attachment 1.
The Preliminary Part of the regulations commence on gazettal. The amendments to the Primary Industries Levies and Charges Collection (Buffalo, Cattle and Live-stock) Regulations 1998 commence on 1 July 1998. Amendments which provide for the removal of all references to NRS levies in these regulations, commence on 3 July 1998.
Attachment 1
1. Commencement
Regulation 1 provides for Part 1 to commence on gazettal, Part 2 to commence on 1 July 1998 and for Part 3 to commence on 3 July 1998.
2. Amendment
Regulation 2 provides for amendments to that the Primary Industries Levies and Charges Collection (Buffalo, Cattle and Live-stock) Regulations 1998 as set out in these Regulations.
3. Regulation 4 (Definitions for Part)
Sub-regulation 3.1 extends the definition of "Buffalo Slaughter Levy Act".
Sub-regulation 3.2 inserts a definition for "NRS buffalo levy".
4. Regulation 13 (processors' returns)
Regulation 4 increases the amount of information a processor must provide on levy return forms in relation to the NRS buffalo levy.
5. Regulation 21 (Definitions for Part)
Sub-regulation 5.1 extends the definition of "charge".
Sub-regulation 5.2 extends the definition of "levy".
Sub-regulation 5.3 inserts definitions for "NRS cattle export levy" and "NRS cattle transactions levy".
6. Regulation 32 (When and where monthly return must be lodged)
Regulation 6 provides that those who collect a levy for the Commonwealth can retain levy monies for one month and 28 days following the month during which the levy was collected except in cases where an amount of $10,000 or more in levy monies is due and unpaid. In such cases levy monies must be remitted within 28 days of any month during which levy is collected. If the amount unpaid remains below $10,000 for three consecutive months, the one month and 28 day retention period is reinstated.
7. Regulation 34 (Producers' annual returns)
Regulation 7 increases the amount of information a producer must provide on levy return forms to include NRS cattle transactions levy details.
8. Regulation 36 (agent's and first purchasers' returns)
Regulation 8 increases the amount of information a buying agent selling agent or first purchaser must provide on levy return forms to include NRS cattle transactions levy details.
9. Regulation 38 (Processors' returns)
Regulation 9 increases the amount of information a processor must provide on levy return forms to include NRS cattle transactions levy details.
10. Regulation 42 (Cattle sold with real property)
Regulation 10 requires the vendor of a property which is sold with cattle on that property, to give the selling or buying agent, if the property is sold through such an agent, details as to NRS cattle transactions levy payable and paid in relation to those cattle.
11. Regulation 43 (Producers' returns)
Regulation 11 requires a producer who is required to lodge a return for cattle exported in a month to include details on the NRS cattle export levy payable and paid in relation to those cattle.
12. Regulation 45 (Exporting agents' returns)
Regulation 12 requires an exporting agent who is required to lodge a return for cattle exported in a month to include details on the NRS cattle export levy payable and paid in relation to those cattle.
13. Regulation 47 (Definitions for Part)
Regulation 13.1 extends the definition of "charge" to include NRS levies.
Regulation 13.2 extends the definition of "levy" to include NRS levies.
Regulation 13.3 inserts definitions for "NRS (Sheep, Lambs and Goats Export) Levy Act"), "NRS (Sheep, Lambs and Goats Transactions) Levy Act"), "NRS export levy" and "NRS transaction levy".
14. Regulation 49 (Live-stock transactions levy)
Regulation 14 provides that the live-stock transaction levy is not imposed on livestock sold for less than $5.00 per head. Currently it is not imposed on livestock sold for $5.00 or less per head.
15. Regulation 50 (rates of levy-sheep) and 51 (rates of levy-lambs)
Regulation 14 sets rates for transaction levy and NRS transaction levy for sheep and lambs, which are sold for at least $5.00, covering payments to the industry marketing body, the industry research body, the Australian Animal Health Council and the National Residue Survey respectively. The sale of sheep and lambs includes the sale of sheep and lambs which are sold together with the sale of real property.
16 Regulation 57 (Rate of charge-sheep) and 58 (rate of charge-lambs)
Regulation 15 sets rates for producers export charge and NRS export levy for sheep and lambs, which are sold for at least $5.00, covering payments to the industry marketing body, the industry research body, the Australian Animal Health Council and the National Residue Survey respectively. These rates are consistent with those requested by the relevant peak council, the Sheepmeat Council of Australia, as well as by this Council's state affiliates and by the Wool Council of Australia.
17. Regulation 69 (when and where monthly return must be lodged
Regulation 16 provides that those who collect a levy for the Commonwealth can retain levy monies for one month and 28 days following the month during which the levy was collected except in cases where an amount of $10,000 or more in levy monies is due and unpaid. In such cases levy monies must be remitted within 28 days of any month during which levy is collected. If the amount unpaid remains below $10,000 for three consecutive months, the one month and 28 day retention period is reinstated.
18. Regulation 71 (producers' annual returns)
Sub-regulations 17.1, 17.2, 17.3, 17.4 and 17.5 increases the amount of information a producer must provide on levy return forms to include NRS cattle transactions levy details and details relating to the varying levy rates.
19. Regulation 73 (agents' and first purchasers' returns)
Sub-regulations 18.1, 18.2, 18.3, 18.4 and 18.5 increases the amount of information a buying agent, selling agent or first purchaser must provide on levy return forms to include NRS cattle transaction levy details and details relating to the varying levy rates.
20. Regulation 75 (processors' returns)
Sub-regulations 19.1, 19.2, 19.3, 19.4 and 19.5 increases the amount of information a processor must provide on levy return forms to include NRS cattle transactions levy details and details relating to the varying levy rates.
21. Regulation 79 (live-stock sold with real property)
Sub-regulation 20.1 requires the vendor of a property which is sold with leviable sheep on that property, to give the selling or buying agent, if the property is sold through such an agent, either the sale price per head of the leviable sheep or a statement that a sale price was not allotted to the sheep.
Sub-regulation 20.2 requires the vendor of a property which is sold with lambs on that property, to give the selling or buying agent, if the property is sold through such an agent, either the sale price per head of the leviable lambs or a statement that a sale price was not allotted to the lambs.
Sub-regulation 20.3 requires the vendor of a property which is sold with livestock on that property, to give the selling or buying agent, if the property is sold through such an agent, details as to NRS live-stock transactions levy payable and paid in relation to that livestock.
22. Regulation 80 (producers' returns)
Sub-regulation 21.1 requires a producer who is required to lodge a return for livestock exported in a month to include details on the value per head of chargeable sheep.
Sub-regulation 21.2 requires a producer who is required to lodge a return for livestock exported in a month to include details on the value per head of chargeable lambs.
Sub-regulation 21.3 requires a producer who is required to lodge a return for livestock exported in a month to include details on the NRS export levy payable and paid on that livestock.
23. Regulation 82 (exporting agents' returns)
Sub-regulation 22.1 requires an exporting agent who is required to lodge a return for livestock exported in a month to include details on the value per head of chargeable sheep.
Sub-regulation 22.2 requires an exporting agent who is required to lodge a return for livestock exported in a month to include details on the value per head of chargeable lambs.
Sub-regulation 22.3 requires an exporting agent who is required to lodge a return for livestock exported in a month to include details on the NRS export levy payable and paid on that livestock.
24. New Schedules 1 and 2
Regulation 23 provides for two schedules, one listing variable levy rates for sheep and one listing variable levy rates for lambs.
Part 3 - amendments commencing on 3 July 1998, provides for the removal, on 3 July 1998, of all references to the NRS levies. On that day new Acts and regulations covering the NRS levies will commence.