Primary Industries Levies and Charges Collection (Deer and Deer Velvet) Regulations

Primary Industries Levies and Charges Collection (Deer and Deer Velvet) Regulations

Statutory Rules 1992 No. 203 as amended

made under the

Primary Industries and Charges Collection Act 1991 and the Deer Slaughter Levy Act 1992

Consolidated as in force on 19 November 1998

(includes amendments up to SR 1998 No. 150)

Prepared by the Office of Legislative Drafting,
Attorney-General’s Department, Canberra

Primary Industries Levies and Charges Collection (Deer and Deer Velvet) Regulations

Statutory Rules 1992 No. 203 as amended

made under the

Primary Industries and Charges Collection Act 1991 and the Deer Slaughter Levy Act 1992

Contents

Page

 1 Citation [see Note 1] 

 2 Commencement 

 3 Incorporation 

 4 Interpretation 

 5 Meaning of dressed carcase — s 5 (1) of the Deer Slaughter Levy Act             

 6 Definitions of dressed carcase weight — subsection 5 (1) of the Deer Slaughter Levy Act             

 6A Rate of levy on slaughter of deer 

 7 Definitions of charge and levy

 8 Levy Year 

 9 Who is a processor? 

 10 Who is a producer? 

 11 When is levy or charge due for payment? 

 12 Liability of processor or exporting agent for levy or charge 

 13 Who must lodge monthly returns for deer? 

 14 Who must lodge quarterly returns for deer velvet? 

 15 What must be put in a return? 

 16 Records to be kept 

 17 Records — 5 year retention period 

Notes

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1 Citation [see Note 1]

  These regulations may be cited as the Primary Industries Levies and Charges Collection (Deer and Deer Velvet) Regulations.

2 Commencement

  These regulations commence on 1 July 1992.

3 Incorporation

  The Primary Industries Levies and Charges Collection Regulations are incorporated and must be read as one with these regulations.

4 Interpretation

 (1) In these regulations, unless the contrary intention appears:

Deer Export Charge Act means the Deer Export Charge Act 1992.

Deer Slaughter Levy Act means the Deer Slaughter Levy Act 1992.

deer velvet has the same meaning as in the Deer Velvet Levy Act.

Deer Velvet Export Charge Act means the Deer Velvet Export Charge Act 1992.

Deer Velvet Levy Act means the Deer Velvet Levy Act 1992.

dressed carcase has the meaning given in regulation 5.

quality includes grade.

quarter means a period of 3 months ending on the last day of March, June, September or December.

5 Meaning of dressed carcase — s 5 (1) of the Deer Slaughter Levy Act

  For the definition of dressed carcase in subsection 5 (1) of the Deer Slaughter Levy Act, dressed carcase of a slaughtered deer means the body of the deer after:

 (a) bleeding; and

 (b) skinning; and

 (c) the removal of the internal digestive, respiratory, excretory, reproductive and circulatory organs; and

 (d) minimum trimming (as required by the appropriate inspecting authority under any law of the Commonwealth, or of a State or Territory) for the carcase to be passed as being fit for human consumption; and

 (e) the removal of:

 (i) the head (severed between the occipital bone and the first cervical vertebra); and

 (ii) the feet (severed between the knee joint (carpus and metacarpus) and the hock joint (tarsus and metatarsus)); and

 (iii) so much of the tail as is longer than 5 coccygeal vertebrae; and

 (iv) the thick skirt (by separating the connective tissue as close to the bodies of the lumbar vertebrae as possible); and

 (v) the kidney, the kidney knob and the pelvic channel fat; and

 (vi) in the case of a doe — the udder, or the udder and the cod fat; and

 (vii) in the case of a stag — the penis and testes.

6 Definitions of dressed carcase weight — subsection 5 (1) of the Deer Slaughter Levy Act

 (1) For the purposes of the definition of cold dressed carcase weight in subsection 5 (1) of the Deer Slaughter Levy Act, the weight of the dressed carcase of a slaughtered deer is determined by weighing the dressed carcase 2 hours or more after the slaughter.

 (2) For the purposes of the definition of hot dressed carcase weight in subsection 5 (1) of the Deer Slaughter Levy Act, the weight of the dressed carcase of a slaughtered deer is determined by weighing the dressed carcase within 2 hours after the slaughter.

6A Rate of levy on slaughter of deer

  For the purposes of section 7 of the Deer Slaughter Levy Act, the prescribed amount per kilogram of weight of slaughtered deer is 15 cents.

7 Definitions of charge and levy

 (1) The Deer Export Charge Act and the Deer Velvet Export Charge Act are prescribed for the purposes of the definition of charge in subsection 4 (1) of the Collection Act.

 (2) The Deer Slaughter Levy Act and the Deer Velvet Levy Act are prescribed for the purposes of the definition of levy in subsection 4 (1) of the Collection Act.

8 Levy Year

  For the purposes of the definition of levy year in subsection 4 (1) of the Collection Act, a financial year is prescribed in relation to deer and deer velvet.

9 Who is a processor?

  Deer and deer velvet are products to which paragraph (a) of the definition of processor in subsection 4 (1) of the Collection Act applies.

10 Who is a producer?

 (1) Deer are prescribed for the purposes of paragraph (f) of the definition of producer in subsection 4 (1) of the Collection Act in relation to the imposition and collection of levy under the Deer Slaughter Levy Act.

 (2) Deer are prescribed for the purposes of paragraph (g) of the definition of producer in subsection 4 (1) of the Collection Act in relation to the imposition and collection of charge under the Deer Export Charge Act.

 (3) For the purposes of paragraph (e) of the definition of producer in subsection 4 (1) of the Collection Act:

 (a) deer velvet is a prescribed product in relation to the imposition and collection of levy under the Deer Velvet Levy Act; and

 (b) the producer of deer velvet is taken to be:

 (i) if the deer velvet is sold — the person who owns the deer velvet immediately before it is sold; or

 (ii) if the deer velvet is used in the production of other goods — the person who owns the deer velvet immediately before the goods are produced.

 (4) Deer velvet is prescribed for the purposes of paragraph (g) of the definition of producer in subsection 4 (1) of the Collection Act in relation to the imposition and collection of charge under the Deer Velvet Export Charge Act.

11 When is levy or charge due for payment?

  For the purposes of section 6 of the Collection Act, amounts of levy or charge payable in relation to deer or deer velvet are due for payment on the last day for lodging a return for the deer or deer velvet, as the case may be.

Note   For penalty see section 15 of the Collection Act.

12 Liability of processor or exporting agent for levy or charge

 (1) Deer and deer velvet are products to which paragraph 7 (2) (b) of the Collection Act applies.

 (2) Live deer and deer velvet are prescribed products for the purposes of subsection 7 (3) of the Collection Act.

13 Who must lodge monthly returns for deer?

 (1) A proprietor at whose abattoir deer are slaughtered in any month must lodge a return on or before the 28th day after the end of that month.

 (2) A person who exports live deer in any month must lodge a return on or before the 28th day after the end of that month.

Note   For penalty see section 24 of the Collection Act.

14 Who must lodge quarterly returns for deer velvet?

 (1) A person who exports deer velvet in any quarter must lodge a return on or before the 28th day after the end of that quarter.

 (2) A first purchaser, buying agent or selling agent who buys or sells deer velvet in any quarter must lodge a return on or before the 28th day after the end of that quarter.

 (3) A producer of deer velvet used by or on behalf of the producer in any quarter in the production of other goods, must lodge a return on or before the 28th day after the end of that quarter.

Note   For penalty see section 24 of the Collection Act.

15 What must be put in a return?

 (1) A return must:

 (a) give the full name and business address or residential address of the person lodging the return, not being the address of a post office box or post office bag; and

 (b) if the person has a post office box address or a post office bag address — give that address; and

 (c) specify the levy year and the month or quarter to which the return relates; and

 (d) include a declaration, signed by the person, that the particulars set out in the return are correct in every material particular.

 (2) In addition to the matters specified in subregulation (1), a return lodged by the proprietor of an abattoir must state:

 (a) the number of deer slaughtered at the abattoir in the month; and

 (b) the carcase weight of the deer and the basis upon which the carcase weight is determined for the purposes of section 7 of the Deer Slaughter Levy Act; and

 (c) the amount of levy payable under the Deer Slaughter Levy Act for the deer.

 (3) In addition to the matters specified in subregulation (1), a return lodged by a person who exports live deer must state:

 (a) the number of live deer exported in the quarter; and

 (b) the amount of charge payable under the Deer Export Charge Act for the deer.

 (4) In addition to the matters specified in subregulation (1), a return lodged by:

 (a) a person who exports deer velvet; or

 (b) a first purchaser of deer velvet; or

 (c) a buying agent for deer velvet; or

 (d) a selling agent for deer velvet; or

 (e) a producer of deer velvet used by or on behalf of the producer in the production of other goods;

  must contain the particulars listed in subregulation (5).

 (5) For the purposes of subregulation (4), the particulars are:

 (a) the weight and quality of deer velvet exported, bought, sold or used in the production of other goods, as the case may be, in the quarter; and

 (b) the amount of levy or charge payable under the Deer Velvet Levy Act or the the Deer Velvet Export Charge Act for the deer velvet.

16 Records to be kept

 (1) A producer of deer who is required by these regulations to lodge a return must keep records showing, for each month, the number of deer (if any) sold for slaughter.

Penalty:   $1,000.

 (2) A producer of deer who uses deer velvet in the production of other goods must keep records showing:

 (a) for each month, the number of live deer (if any) sold for export; and

 (b) for each quarter:

 (i) the weight, quality and value of deer velvet bought, sold or exported; and

 (ii) the weight, quality and value of deer velvet used in the production of other goods.

Penalty:   $1,000.

 (3) The proprietor of an abattoir must keep records showing:

 (a) for each month, the number and carcase weight of deer slaughtered; and

 (b) for each quarter, the weight, quality and value of deer velvet bought or sold.

Penalty:   $1,000.

 (4) A person who exports deer or deer velvet must keep records showing:

 (a) for each month, the number of live deer exported; and

 (b) for each quarter, the weight, quality and value of deer velvet exported.

Penalty:   $1,000.

 (5) A buying agent or first purchaser for deer velvet must keep records showing, for each quarter, the weight, quality and value of deer velvet purchased.

Penalty:   $1,000.

 (6) A selling agent for deer velvet must keep records showing, for each quarter, the weight, quality and value of deer velvet sold.

Penalty:   $1,000.

17 Records — 5 year retention period

  A person who is required to keep records about deer or deer velvet under regulation 16 must retain the records for 5 years after the last day for lodging a return for the deer or deer velvet.

Penalty:   $1,000.

Notes to the Primary Industries Levies and Charges Collection (Deer and Deer Velvet) Regulations

Note 1

The Primary Industries Levies and Charges Collection (Deer and Deer Velvet) Regulations (in force under the Primary Industries and Charges Collection Act 1991 and Deer Slaughter Levy Act 1992) as shown in this consolidation comprise Statutory Rules 1992 No. 203 amended as indicated in the Tables below.

Table of Statutory Rules

Table of Amendments