Primary Industries Levies and Charges Collection (Coarse Grains) Regulations (Amendment)

Overview

The Primary Industries Levies and Charges Collection (Coarse Grains) Regulations (Amendment) 1993 No. 316 were enacted to amend the Primary Industries Levies and Charges Collection (Coarse Grains) Regulations under the Primary Industries Levies and Charges Collection Act 1991. This amendment was introduced to address the need for updated regulatory provisions that encompass additional coarse grains, specifically canary seed, maize, and millet, to which research levies must be applied. The Act allows the Governor-General to make regulations for the purposes of the levy, and the 1993 amendment aimed to incorporate these new grains into the existing regulatory framework, ensuring that the collection arrangements for levies remain consistent with those already established for other grains such as oats and cereal rye. The policy objective is to streamline the levy process and ensure that research funding is effectively collected across all relevant grains within the primary industries sector.

Scope and Application

The Primary Industries Levies and Charges Collection (Coarse Grains) Regulations (Amendment) 1993 No. 316 pertains to the collection of research levies on barley, triticale, oats, cereal rye, grain sorghum, canary seed, maize, and millet. These levies are collected under the Primary Industries Levies and Charges Collection (Coarse Grains) Regulations as per the provisions of the Primary Industries Levies and Charges Collection Act 1991. The amendments to these regulations involve imposing research levies on canary seed, maize, and millet, aligning the collection arrangements with those for other value-based levies. The regulations are designed to ensure that the levies are imposed on specified grains and that the collection processes are consistent across different types of grains. The regulations also define terms such as "grain sorghum," "canary seed," "maize," and "millet," and outline the sales value determination for these grains to establish the amount of levy to be paid. The regulations would commence on 1 January 1994 and are made under the authority of the Minister for Resources.

Key Provisions

The main operative sections of the Primary Industries Levies and Charges Collection (Coarse Grains) Regulations (Amendment) 1993 No. 316 (the Regulations) are primarily concerned with the imposition of levies on additional coarse grains, specifically canary seed, maize, and millet. Regulation 1 sets the commencement date for the Regulations, which is 1 January 1994. Regulation 2 specifies that these Regulations will amend the Primary Industries Levies and Charges Collection (Coarse Grains) Regulations. Regulation 3 defines the grains to which the amended provisions will apply, namely canary seed, maize, and millet. Regulation 4 outlines how the sales value of these grains will be determined for the purpose of calculating the levies. Finally, Regulation 5 specifies who is responsible for lodging a quarterly return regarding these grains. The Regulations impose certain obligations on parties involved in the handling, sale, and processing of the specified grains. Specifically, entities must adhere to the definitions provided in Regulation 3 and ensure that they correctly identify canary seed, maize, and millet for levy purposes. They are also required to determine the sales value of these grains as per the provisions in Regulation 4. Furthermore, the parties responsible for the sale of these grains must lodge a quarterly return detailing the sales of canary seed, maize, and millet, as outlined in Regulation 5. There are no explicit offences or penalties mentioned in the explanatory statement accompanying these Regulations. However, non-compliance with the obligations to determine the sales value correctly and to lodge accurate quarterly returns could potentially lead to discrepancies in the levies paid. This might result in the need for adjustments and possible audits by the relevant authorities. Although the statement does not specify any maximum penalties, it is understood that any failure to comply with these obligations could lead to legal consequences under the broader legislative framework of the Primary Industries Levies and Charges Collection Act 1991 and the Coarse Grains Levy Act 1992. These could include financial penalties or other enforcement actions as prescribed by the Acts.