Primary Industries Levies and Charges Collection (Dairy) Regulations (Amendment) 1997 No. 189
EXPLANATORY STATEMENT
STATUTORY RULES 1997 No. 189
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.
Section 30 of the Collection Act provides that the Governor-General may make regulations, not inconsistent with the Collection Act, prescribing matters:
(a) required or permitted to be prescribed; or
(b) necessary or convenient to be prescribed for the purposes of carrying out or giving effect to the Collection Act.
Matters which may be prescribed include:
(i) providing for the manner of payment of levy. and charge;
(ii) requiring producers and others to furnish returns and information;
(iii) requiring producers and others to keep accounts and records;
(iv) providing for penalties for offences against the regulations.
The Collection Act works in conjunction with the Dairy Produce Act 1986, the Dairy Produce Levy (No. 1) Act 1986 , the Dairy Produce Levy (No. 2) Act 1986 and the Australian Animal Health Council (Live-stock Industries) Funding Act 1996.
The Dairy Produce Levy (No. 1) Amendment Act 1997 and the Australian Animal Health Council (Live-stock Industries) Funding Amendment Act 1997 provides for the imposition of the Australian Animal Health Council levy on milk producers from 1 July 1997. The funds collected from this levy are used to finance the dairy industry's contribution to the Australian Animal Health Council (AAHC).
The Regulations amend the Primary Industries Levies and Charges Collection (Dairy) Regulations so that the Australian Animal Health Council levy is collected in the same manner as the other milk producer levies.
As with other dairy industry levies, the Australian Animal Health Council levy is due for payment on the 28th day of the second month following the month in which the levy is imposed. A monthly return relating to this levy must be lodged not later than 1 month and 20 days after the end of the month in which relevant dairy produce is purchased or sold by the person liable to pay levy. This monthly return must contain the same information as that required for the Corporation, promotion and research levies.
Details of the regulations are as follows:
Regulation 1 provides for these regulations to commence on 1 July 1997.
Regulation 2 provides for the Primary Industries Levies and Charges Collection (Dairy) Regulations to be amended in accordance with these Regulations.
Regulation 3 defines the Australian Animal Health Council levy as being the definition contained in the Dairy Produce Levy (No. 1) Act 1986.
Regulation 4 specifies that the Australian Animal Health Council levy becomes due for payment on the 28th day after the end of the month immediately following the month in which the levy is imposed. This is the same as other monthly dairy industry levies.
Regulation 5 provides for the lodgement of a monthly return relating to Australian Animal Health Council levy not later than 1 month and 20 days after the end of the month in which relevant dairy produce is purchased or sold by the person liable to pay levy.
Regulation 6 stipulates that this monthly return must contain the same information as that required for the Corporation, promotion and research levies.
Overview
The Primary Industries Levies and Charges Collection (Dairy) Regulations (Amendment) 1997 No. 189 were enacted to address the need for a uniform collection method for the Australian Animal Health Council levy, which was introduced to fund the dairy industry's contribution to the Australian Animal Health Council (AAHC) starting from 1 July 1997. This amendment was necessitated by the Dairy Produce Levy (No. 1) Amendment Act 1997 and the Australian Animal Health Council (Livestock Industries) Funding Amendment Act 1997. The regulations were made under the authority of the Minister for Primary Industries and Energy and are an amendment to the Primary Industries Levies and Charges Collection Act 1991. The policy objective is to streamline the collection process for this levy, ensuring it aligns with the existing administrative framework for other dairy levies. This amendment aims to provide clarity and consistency in the collection and reporting of levies, facilitating better compliance and management by dairy producers.
Scope and Application
The Primary Industries Levies and Charges Collection (Dairy) Regulations (Amendment) 1997 No. 189 amends the Primary Industries Levies and Charges Collection (Dairy) Regulations to incorporate the Australian Animal Health Council levy into the existing framework governing the collection of levies for the dairy industry. This amendment ensures that the levy imposed on milk producers under the Australian Animal Health Council (Livestock Industries) Funding Amendment Act 1997 is collected in the same manner as other milk producer levies. These regulations apply to milk producers who are liable to pay the Australian Animal Health Council levy, and they work in conjunction with the Primary Industries Levies and Charges Collection Act 1991, the Dairy Produce Act 1986, the Dairy Produce Levy (No. 1) Act 1986, the Dairy Produce Levy (No. 2) Act 1986, and the Australian Animal Health Council (Livestock Industries) Funding Act 1996. The regulations specify the timing and requirements for the payment of the levy and the lodgement of relevant monthly returns, ensuring consistency with the other dairy industry levies.
Key Provisions
The Primary Industries Levies and Charges Collection (Dairy) Regulations (Amendment) 1997 No. 189, provide specific amendments to existing regulations concerning the collection of levies and charges in the dairy industry. Under these regulations, Regulation 4 (4) stipulates that the Australian Animal Health Council levy will become due for payment on the 28th day after the end of the month immediately following the month in which the levy is imposed, aligning it with the schedule of other monthly dairy industry levies. Regulation 5 (5) mandates that a monthly return relating to this levy must be lodged not later than 1 month and 20 days after the end of the month in which relevant dairy produce is purchased or sold by the person liable to pay the levy. Regulation 6 (6) further specifies that this monthly return must contain the same information as that required for the Corporation, promotion and research levies.
These regulations impose certain obligations on milk producers and other entities within the dairy industry. Milk producers are required to ensure that the Australian Animal Health Council levy is paid on the specified due date, which is the 28th day of the second month following the month in which the levy is imposed. Additionally, they must lodge a monthly return within the stipulated timeframe, ensuring that all required information, such as that for the Corporation, promotion and research levies, is accurately provided. This includes maintaining necessary records and accounts to facilitate compliance with these obligations.
Failure to comply with these regulations can result in significant consequences. While the specific penalties are not detailed in the explanatory statement, breaches of similar regulations under the Primary Industries Levies and Charges Collection Act 1991 typically involve financial penalties. These penalties can include fines that are proportionate to the severity and frequency of the breach. In severe cases, persistent non-compliance may also lead to legal action, potentially resulting in civil or criminal charges. Therefore, adherence to these regulations is crucial to avoid any adverse legal or financial repercussions.