Primary Industries Levies and Charges Collection (Goat Fibre) Regulations

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Statutory Rules 1992 No. 229 1

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I, The Governor-General of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, make the following Regulations under the Primary Industries Levies and Charges Collection Act 1991.

Dated 30 June 1992.

BILL HAYDEN

Governor-General

By His Excellency’s Command,

SIMON CREAN

Minister of State for Primary Industries and Energy

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Citation

1. These Regulations may be cited as the Primary Industries Levies and Charges Collection (Goat Fibre) Regulations.

[NOTE: These Regulations commence on gazettal: see Acts Interpretation Act 1901, s.48.]

Incorporation

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

Interpretation

3. (1) In these Regulations, unless the contrary intention appears:

“agent” means a buying agent or a selling agent;

“deal”, in relation to leviable fibre, means produce, buy, receive, sell or deliver the fibre;

“deliver”, in relation to leviable fibre, does not include:

(a) deliver for processing on behalf of its producer; or

(b) deliver for storage only;

“fibre-broker” means a person who carries on business in Australia as a goat fibre-selling broker;

“grower’s organisation”, in relation to leviable fibre, means:

(a) the Angora Mohair Breeders of Australasia Ltd; or

(b) the Australian Cashmere Growers Association; or

(d) the Goat Industry Council of Australia;

“leviable amount” has the same meaning as in the Levy Act;

“leviable fibre” has the same meaning as in the Levy Act;

“levy” means levy imposed under the Levy Act;

“Levy Act” means the Goat Fibre Levy Act 1989;

“producer”, in relation to goat fibre, has the meaning given in regulation 6;

“quarter” means the period of 3 months ending on the last day of March, June, September or December in any year;

“return” means a return lodged under regulation 8.

(2) For the purposes of these Regulations, if a producer of leviable fibre causes or permits the fibre to be delivered to another person or allows another person to take the fibre out of the producer’s possession or control, the producer is taken to have delivered the fibre to the other person.

(3) For the purposes of these Regulations, if a producer of leviable fibre delivers the fibre to a person for carriage (either by that person or by a succession of persons starting with that person) to another person who does not receive the fibre for the purposes of carrying it to a further destination, the fibre is taken to have been delivered to the person receiving it last .

(4) If the ownership of leviable fibre passes from the producer of the fibre to a person or to a number of persons in succession, in a way or ways not involving the delivery of the fibre to any person, a reference in these Regulations to the producer, in relation to that fibre, is a reference to that person or to the last of those persons, as the case may be.

Levy year

4. For the purposes of the definition of “levy year” in subsection 4 (1) of the Collection Act, a calendar year is prescribed in relation to leviable fibre.

Processes relating to goat fibre

5. For the purposes of the definition of “process” in subsection 4 (1) of the Collection Act, process, in relation to leviable fibre, does not include doing anything to the fibre except de-hairing, washing, scouring, carbonising, felting, combing, carding, spinning, weaving or knitting the fibre.

Who is the producer of goat fibre?

6. For the purposes of paragraph (e) of the definition of “producer” in subsection 4 (1) of the Collection Act, the person who owns goat fibre immediately after it is removed from the goat is taken to be the producer of the fibre.

When is levy due for payment?

7. For the purposes of section 6 of the Collection Act, levy payable on leviable fibre is due for payment on the last day for lodging the return for the fibre.

[Note: For penalty, see section 15 of the Collection Act.]

Who must lodge a return?

8. (1) A fibre-broker, agent or producer must lodge a return :

(a) for the quarter of a levy year in which the levy payable for the quantity of leviable fibre dealt with by the broker, agent or producer in the year first reaches or exceeds the leviable amount; and

(b) for each later quarter of the year in which the broker, agent or producer deals with leviable fibre; and

(c) if the broker, agent or producer does not deal with the leviable fibre in the December quarter–for the December quarter.

(2) For the purposes of subregulation (1), a producer is required to lodge a return only if the leviable fibre is dealt with without an intermediary.

[NOTE: For penalty, see section 24 of the Collection Act.]

When must a return be lodged?

9. A return must be lodged on or before the 28th day after the end of the quarter.

[NOTE: For penalty, see section 24 of the Collection Act.]

What must be put in a return?

10. (1) A return must:

(a) set out all the particulars referred to in subregulation (2) that are applicable to the person lodging the return; and

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

(2) The particulars to be included in a return are:

(a) 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 lodging the return has a post office box address or a post office bag address - that address; and

(d) the number of returns (if any) previously lodged for the levy year; and

(e) the sale value of the leviable fibre dealt with in the quarter; and

(f) the amount of levy payable for the leviable fibre; and

(g) in the case of a return for the December quarter:

(i) the sale value of the leviable fibre dealt with in the levy year; and

(ii) the total amount of levy payable for the leviable fibre; and

(iii) the sum of any amounts of levy deducted in the year by the person from money payable to producers during the year; and

(iv) the sale value of the leviable fibre to which the deductions relate.

Records to be kept

11. (1) A fibre-broker or agent must keep records showing:

(a) the sale value of the leviable fibre dealt with by the respective person in each quarter of a levy year; and

(b) the name and address of the producer of the fibre.

(2) A producer must keep records showing the sale value of the leviable fibre dealt with by the producer in each quarter of a levy year.

Penalty: $1,000.

Records—5 year retention period

12. Records kept in relation to leviable fibre under these Regulations must be retained for 5 years after the last day for lodging a return for the leviable fibre.

Penalty: $1,000.

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NOTE

1. Notified in the Commonwealth of Australia Gazette on 1 July 1992.

Overview

The Primary Industries Levies and Charges Collection (Goat Fibre) Regulations 1992 were enacted under the Primary Industries Levies and Charges Collection Act 1991 to address the need for specific regulations concerning the collection of levies and charges related to goat fibre. This legislative instrument was made by the Governor-General of the Commonwealth of Australia, acting on the advice of the Federal Executive Council. The policy objective behind these regulations is to ensure that the collection of levies on goat fibre is managed efficiently and in compliance with the overarching Act. These regulations establish the framework for the identification of producers, the timing and content of returns to be lodged, and the maintenance and retention of records pertaining to the handling of goat fibre.

Scope and Application

The Primary Industries Levies and Charges Collection (Goat Fibre) Regulations 1992 apply to the collection of levies on goat fibre in Australia. These regulations are made under the Primary Industries Levies and Charges Collection Act 1991 and aim to ensure the proper collection and remittance of levies on goat fibre. They apply to fibre-brokers, agents, and producers involved in the goat fibre industry across the nation, including those operating in the states and territories of Australia. The regulations specifically define terms such as "producer," "leviable fibre," and "levy," and establish the processes and timelines for lodging returns and keeping records. The regulations also specify that certain activities, such as de-hairing or washing of goat fibre, are considered processing and subject to the levy, while other activities are not. Notably, these regulations do not include any stated exclusions, exemptions, or thresholds for the application of the levy. The regulations are supported by subordinate instruments, such as the Primary Industries Levies and Charges Collection Regulations, which provide further details on the implementation and administration of the levy system.

Key Provisions

The Primary Industries Levies and Charges Collection (Goat Fibre) Regulations (1992) primarily focus on the levy collection process for goat fibre under the Primary Industries Levies and Charges Collection Act 1991. Section 2 incorporates the Primary Industries Levies and Charges Collection Regulations, which must be read in conjunction with these Regulations. The term definitions in section 3 clarify various terms such as "agent," "deliver," "fibre-broker," and "producer" for the purposes of these Regulations. Section 4 prescribes a calendar year as the levy year for goat fibre. Section 5 defines the processes related to goat fibre, excluding certain activities like de-hairing and washing. Section 6 identifies the producer of goat fibre as the person who owns the fibre immediately after it is removed from the goat. Section 7 stipulates that the levy on goat fibre is due for payment on the last day for lodging the return for the fibre. Section 8 mandates that fibre-brokers, agents, or producers must lodge a return if the quantity of goat fibre they deal with reaches or exceeds the leviable amount in a quarter. Section 9 specifies that a return must be lodged by the 28th day after the end of the quarter. Section 10 outlines the contents of the return, which must include specific particulars and a declaration signed by the person lodging the return. Section 11 requires fibre-brokers and agents to keep records of the sale value of the goat fibre dealt with and the name and address of the producer, while producers must keep records of the sale value of the goat fibre dealt with in each quarter. Section 12 mandates that records related to goat fibre must be retained for five years after the last day for lodging a return. The obligations imposed on the parties governed by these Regulations include lodging returns for the goat fibre dealt with in each quarter, keeping records of the sale value of the goat fibre and the name and address of the producer, and retaining these records for five years. The Regulations also stipulate that if a producer delivers goat fibre to another person or allows another person to take the fibre out of their possession or control, the producer is considered to have delivered the fibre to that person. Similarly, if the ownership of goat fibre passes to another person without any delivery, the producer is considered to be the person or the last of those persons. The consequences for breach of these Regulations are detailed in section 11 and section 12, which state a penalty of $1,000 for failure to keep records or retain them for the required period. Additionally, section 8 and section 9 refer to the penalties outlined in section 24 of the Collection Act for failure to lodge a return on time. Section 10 also refers to the penalty in section 24 of the Collection Act for lodging an incorrect return.

Area of Law: Administrative Law
Instrument: Regulation
Concepts: Definitions & Interpretation; Compliance Obligations; Reporting & Disclosure Obligations

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Sourced from the Federal Register of Legislation at 26 August 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au.

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