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

Overview

The Primary Industries Levies and Charges Collection (Coarse Grains) Regulations (Amendment) 1994 No. 354 was enacted to address changes in the basis for imposing research levies on barley and triticale, transitioning from a flat rate per tonne to an ad valorem rate. This amendment follows the enactment of the Coarse Grains Levy Amendment Act 1994, which received Royal Assent on 27 September 1994 and became operative from 1 October 1994. The regulations were introduced by the Minister for Primary Industries and Energy to ensure consistency between the Primary Industries Levies and Charges Collection Act 1991, the Coarse Grains Levy Act 1992, and the Primary Industries Levies and Charges Collection (Coarse Grains) Regulations. The primary objective of these regulations is to remove references to "leviable weight" which is no longer applicable and to align certain wording in the regulations with similar provisions in other levy collection regulations, ensuring that the levy is due for payment at the time of lodgement of a return or by the last day when such return is due for lodgement.

Scope and Application

The Primary Industries Levies and Charges Collection (Coarse Grains) Regulations (Amendment) 1994 apply to entities and individuals involved in the sale of leviable coarse grains within Australia. These regulations are essential for the administration and collection of levies imposed on coarse grains under the Primary Industries Levies and Charges Collection Act 1991 and the Coarse Grains Levy Act 1992. They establish the sale value for leviable grain, outline the payment of levies, and specify the requirements for the lodgement of quarterly returns and record-keeping. The regulations have a national reach, applicable across Australia. Notably, the amendments exclude forage type millets from the definition of leviable coarse grains, ensuring consistency with the Coarse Grains Levy Regulations. Additionally, the regulations now align the payment of levies with the lodgement of returns, facilitating administrative efficiency. The regulations do not impose any new obligations on levy payers but ensure consistency and clarity in the application of the levies.

Key Provisions

The Primary Industries Levies and Charges Collection (Coarse Grains) Regulations (Amendment) 1994 No. 354 primarily focuses on updating the regulations to reflect changes in the levy system for coarse grains, particularly barley and triticale. Regulation 2 provides for amendments to the existing regulations, aiming to maintain consistency with the Coarse Grains Levy Act 1992 and the Primary Industries Levies and Charges Collection Act 1991. Regulation 3 clarifies the definition of "millet" to exclude forage type millets, ensuring that only certain types of millet are considered leviable coarse grains. Regulation 4 expands the definition of "grain" in respect of the sales value to accommodate any future prescribed leviable coarse grains. Regulation 5 aligns the timing of levy payments with other levy collection regulations, requiring levy payments to be made at the time of lodgement of returns or by the due date of the return. Regulation 6 removes the previous exemption for triticale from requiring a levy return if the transaction did not exceed a specified leviable weight, reflecting the change to an ad valorem levy basis. The amendments to the Regulations impose certain obligations on the parties or entities they govern. Firstly, the definition of "millet" has been clarified to exclude forage type millets, thereby determining which types of millet are subject to the levy. Secondly, the expanded definition of "grain" ensures that any future prescribed leviable coarse grains are included in the calculation of sales value. Thirdly, the alignment of levy payment timings with other levy collection regulations requires levy payers to ensure that levy payments are made at the time of lodgement of returns or by the due date of the return. Lastly, the removal of the exemption for triticale from requiring a levy return if the transaction did not exceed a specified leviable weight means that all transactions involving triticale must now be reported and the appropriate levy paid. There are no specific offences, penalties, or civil/criminal consequences outlined in the Regulations themselves. However, the underlying Acts, the Primary Industries Levies and Charges Collection Act 1991 and the Coarse Grains Levy Act 1992, may provide for penalties and consequences for non-compliance with the requirements of the Acts and Regulations. For instance, section 31 of the Collection Act provides for penalties for non-compliance, including fines and imprisonment, while section 17 of the Levy Act provides for penalties for non-compliance, including fines and imprisonment, as well as the possibility of civil proceedings for the recovery of unpaid levies. The exact penalties and consequences will depend on the specific circumstances of any non-compliance and the relevant provisions of the underlying Acts.