Primary Industries Levies and Charges Collection (Coarse Grains) Regulations (Amendment) 1993 No. 7
EXPLANATORY STATEMENT
STATUTORY RULES 1993 No. 7
Issued by the Authority of the Minister for Primary Industries and Energy
Primary Industries Levies and Charges Collection Act 1991
Coarse Grains Levy Act 1992
Primary Industries Levies and Charges Collection (Coarse Grains) Regulations (Amendment)
Section 30 of the Primary Industries Levies and Charges Collection Act 1991 (the Act) provides that the Governor-General may make regulations for the purposes of the Act. Research levies on barley, triticale, oats and cereal rye are collected under the Primary Industries Levies and Charges Collection (Coarse Grains) Regulations.
Section 15 of the Coarse Grains Levy Act 1992 (the Levy Act) provides that the GovernorGeneral may make regulations for the purposes of the Levy Act. This includes prescribing other coarse grains for the purpose of imposing a research levy. It is proposed that the Coarse Grains Levy Regulations be amended to impose such a levy on grain sorghum.
Regulations for the collection of the levy are also required. The collection arrangements would be similar to those applying to the other value based levies for oats and cereal rye. It is therefore proposed that the Primary Industries Levies and Charges Collection (Coarse Grains) Regulations be amended to include grain sorghum in those provisions which specifically relate to value based levies.
It is proposed to amend Regulations 11 and 13 to facilitate more effective collection of levy on each coarse grain.
Details of the proposed regulations are as follows:
Regulation 1 provides that the Regulations would commence on 1 February 1993.
Regulation 2 identifies the Primary Industries Levies and Charges Collection (Coarse Grains) Regulations as the Regulations to be amended.
Regulation 3 defines grain sorghum.
Regulation 4 defines the sales value of oats, cereal rye and grain sorghum for the purpose of determining the amount of levy to be paid.
Regulation 5 establishes who must lodge a quarterly return for oats, cereal rye and grain sorghum.
Regulation 6 provides that returns must be lodged 28 days after the quarter in question.
Regulation 7 provides for details on the "source" of grain to be included in the requirements for the keeping of records.
Overview
The Primary Industries Levies and Charges Collection (Coarse Grains) Regulations (Amendment) 1993 No. 7 were issued under the authority of the Minister for Primary Industries and Energy. These regulations aim to amend the existing Primary Industries Levies and Charges Collection (Coarse Grains) Regulations to incorporate grain sorghum into the list of grains subject to research levies, aligning the levy collection process with that of other coarse grains such as oats and cereal rye. The overarching goal of these amendments is to ensure the efficient and effective collection of levies for research purposes, thereby supporting the broader policy objective of enhancing agricultural productivity and research in the coarse grains sector.
Scope and Application
The Primary Industries Levies and Charges Collection (Coarse Grains) Regulations (Amendment) 1993 No. 7 amends the Primary Industries Levies and Charges Collection (Coarse Grains) Regulations to incorporate a research levy on grain sorghum, alongside existing levies on barley, triticale, oats, and cereal rye. This amendment is made under the authority of Section 30 of the Primary Industries Levies and Charges Collection Act 1991 and Section 15 of the Coarse Grains Levy Act 1992. The regulations apply to entities involved in the production, sale, or export of grain sorghum within Australia, requiring them to lodge quarterly returns and maintain records related to the sales value of the grain. The levy collection arrangements for grain sorghum will mirror those for other specified coarse grains. The amendments, which include definitions of grain sorghum and the sales value of the grain, as well as stipulations for record-keeping and return lodging, are designed to ensure consistent and effective collection of the levy across all specified coarse grains. The regulations are set to commence on 1 February 1993.
Key Provisions
The primary operative sections of the Primary Industries Levies and Charges Collection (Coarse Grains) Regulations (Amendment) 1993 No. 7 involve amendments to existing regulations that govern the collection of research levies on various coarse grains, including the introduction of a levy on grain sorghum. Regulation 3 introduces a definition of grain sorghum (Reg. 3), while Regulation 4 clarifies the sales value of oats, cereal rye, and grain sorghum for levy calculation purposes (Reg. 4). Additionally, Regulation 5 outlines who is responsible for lodging quarterly returns for these grains (Reg. 5), and Regulation 6 specifies the timeframe within which these returns must be lodged (Reg. 6). Regulation 7 adds a requirement for the inclusion of grain source details in the record-keeping obligations (Reg. 7).
These amendments impose specific obligations on the parties involved in the handling and trading of coarse grains. For instance, parties must now include grain sorghum in their calculations of sales value for levy purposes (Reg. 4) and ensure they lodge quarterly returns within the stipulated timeframe (Reg. 5 and 6). Additionally, the inclusion of grain source details in records is a new requirement (Reg. 7). These obligations ensure a consistent and comprehensive approach to levy collection across all specified grains.
Failure to comply with these regulations can lead to civil and potentially criminal consequences. Although the specific penalties are not detailed within the explanatory statement, breaches of similar regulations typically involve fines and legal action to enforce compliance. The exact penalties may vary depending on the severity and frequency of the breach, but they are designed to ensure adherence to the legislative requirements set forth in the Primary Industries Levies and Charges Collection Act 1991 and the Coarse Grains Levy Act 1992.