Primary Industries Levies and Charges Collection (Dairy) Regulations (Amendment) 1996 No. 126
EXPLANATORY STATEMENT
STATUTORY RULES 1996 No. 126
Issued by the Authority of the Minister for Primary Industries and Energy
Primary Industries Levies and Charges Collection Act 1991
Primary Industries Levies and Charges Collection (Dairy) Regulations (Amendment)
The Primary Industries Levies and Charges Collection Act 1991 (the Collection Act) provides for the administrative arrangements for the collection of levies and charges imposed by the Commonwealth.
The enactment of the Dairy Produce Amendment Act 1996 and the Dairy Produce Levy (No. 1) Amendment Act 1996, which both received Royal Assent on 6 June 1996, retrospectively amended the definitions of market milk and manufacturing milk. These amended definitions ensured that the legislative framework underpinning Australia's dairy market support arrangements was consistent with established industry milk payment practices. Specifically, market milk is differentiated from manufacturing milk on a payment rather than a physical basis under state legislation. Thus, it was necessary to incorporate a similar distinction in the legislative provisions determining the administration of the market support arrangements. The legislative amendments have minimal impact on the dairy industry as they merely give legal effect to existing practices.
Consequently, these Regulations amend the requirements regarding levy returns and records of levy payers under the Primary Industries Levies and Charges Collection (Dairy) Regulations to provide consistency with the abovementioned legislative changes. The Regulations apply retrospectively from 1 July 1995.
These amendments replicate existing dairy industry practices and do not materially affect any person within the dairy industry. However, provisions are included to protect persons who may have submitted returns since 1 July 1995 that comply with the previous Regulations but are inconsistent with the current Regulations.
The Collection Act works in conjunction with the Dairy Produce Act 1986, the Dairy Produce Levy (No. 1) Act 1986 and the Dairy Produce Levy (No. 2) Act 1986.
Details of the amended regulations are as follows:
Regulation 1 provides for these regulations to commence on 1 July 1995. These regulations apply from this date to ensure consistency with the retrospective legislative enactment of new definitions for market milk and manufacturing milk.
Regulation 2 provides for the Primary Industries Levies and Charges Collection (Dairy) Regulations to be amended in accordance with these Regulations.
Regulation 3 amends Regulation 4 of the Primary Industries Levies and Charges Collection (Dairy) Regulations to redefine market milk, for the purposes of imposing and collecting the market milk levy under the dairy market support arrangements, according to its amended definition in the Dairy Produce Levy (No. 1) Act 1986. The "Collection Act" is also defined to mean the Primary Industries Levies and Charges Collection Act 1991.
Regulations 4, 5 and 6, amend the conditions prescribing the monthly returns for market milk (Regulation 15), manufacturing milk (Regulation 16) and the Corporation, promotion and research levies (Regulation 17). These amendments reflect the revised definitions of market milk and manufacturing milk.
Regulation 7 provides that persons who complied with the previous Regulations in submitting monthly returns are not liable for penalty if a further amended return is submitted before 1 January 1997.
Overview
The Primary Industries Levies and Charges Collection (Dairy) Regulations (Amendment) 1996 No. 126 were enacted to address the need for consistency in the administration of levies and charges imposed by the Commonwealth, following amendments to the definitions of market milk and manufacturing milk. The need arose from the Dairy Produce Amendment Act 1996 and the Dairy Produce Levy (No. 1) Amendment Act 1996, which received Royal Assent on 6 June 1996. These legislative changes were designed to align the legal definitions with established industry practices, ensuring that the regulatory framework for Australia's dairy market support arrangements reflected the industry's payment practices rather than physical distinctions. The regulations were issued by the Authority of the Minister for Primary Industries and Energy and apply retrospectively from 1 July 1995, thereby providing legal effect to the new definitions and ensuring that the administrative requirements remain consistent with the legislative changes.
Scope and Application
The Primary Industries Levies and Charges Collection (Dairy) Regulations (Amendment) 1996 No. 126, made under the authority of the Primary Industries Levies and Charges Collection Act 1991, seeks to ensure the administrative arrangements for the collection of levies and charges in the dairy industry align with recent legislative changes. These amendments apply to all persons and entities involved in the collection and payment of levies and charges related to market milk and manufacturing milk, as defined in the Dairy Produce Levy (No. 1) Act 1986. The Regulations amend the requirements regarding levy returns and records to reflect the legislative changes, ensuring consistency with the new definitions of market milk and manufacturing milk that differentiate these categories on a payment rather than a physical basis. The changes are retrospective to 1 July 1995, covering the period prior to the enactment of the Dairy Produce Amendment Act 1996 and the Dairy Produce Levy (No. 1) Amendment Act 1996. The scope of these regulations encompasses all persons who have submitted returns since 1 July 1995, with provisions to protect those who may have complied with the previous Regulations but are now inconsistent with the current amendments. This ensures that there are no penalties for those who submit an amended return before 1 January 1997.
Key Provisions
The Primary Industries Levies and Charges Collection (Dairy) Regulations (Amendment) 1996 No. 126 introduce several key amendments to the existing regulations, primarily to align them with the legislative changes made by the Dairy Produce Amendment Act 1996 and the Dairy Produce Levy (No. 1) Amendment Act 1996. Regulation 1 ensures that these regulations commence on 1 July 1995, a date that aligns with the retrospective enactment of the new definitions for market milk and manufacturing milk. This alignment is essential for maintaining consistency in the administration of market support arrangements within the dairy industry.
Regulation 2 mandates that the Primary Industries Levies and Charges Collection (Dairy) Regulations be amended in accordance with the provisions set out in these regulations. This includes a redefinition of market milk, as stipulated in Regulation 3, which is now based on its amended definition in the Dairy Produce Levy (No. 1) Act 1986. This change ensures that the regulatory framework mirrors the legislative definitions, thereby standardising the administrative practices. Regulations 4, 5, and 6 further amend the conditions for monthly returns for market milk, manufacturing milk, and the Corporation, promotion, and research levies. These amendments reflect the revised definitions of market milk and manufacturing milk, ensuring that all reporting requirements are consistent with the new legislative framework.
The obligations imposed on parties within the dairy industry under these regulations include ensuring that their monthly returns for market milk, manufacturing milk, and levies are in line with the newly defined terms. This requires meticulous record-keeping and careful adherence to the amended definitions to avoid discrepancies. Additionally, Regulation 7 provides a safeguard for those who may have submitted returns prior to the effective date of these regulations, stipulating that they are not liable for penalties if they submit a further amended return before 1 January 1997. This provision is designed to ease the transition for those who may have been unaware of the legislative changes.
For breaches of these regulations, the consequences can be significant. Although the specific penalties are not detailed in the explanatory statement, under the Primary Industries Levies and Charges Collection Act 1991, penalties for non-compliance can include fines and potential legal action. The exact penalties would be determined by the courts, considering the severity and intent behind the breach. It is crucial for all parties involved to comply with the amended regulations to avoid any legal repercussions and to maintain the integrity of the dairy market support arrangements.