Primary Industries Levies and Charges Collection (Grain Legumes) Regulations (Amendment)

Overview

The Primary Industries Levies and Charges Collection (Grain Legumes) Regulations (Amendment) 1992 No. 378 was issued under the authority of the Minister for Primary Industries and Energy to amend the existing regulations concerning the collection of levies on grain legumes. This amendment responds to the Grain Legumes Levy Amendment Act 1992, which altered the basis of levy collection from a specific rate per tonne to an ad valorem basis. The new system, effective from 1 October 1992, allows for a levy rate of up to 3 per cent of the value of leviable grain legumes, with an initial rate of 1 per cent. The amendment includes provisions for a transitional period ending 31 December 1992 to facilitate industry adjustments. The policy objective of these changes is to support the grain legume industry by funding research and development programs through the collected levies, in conjunction with Commonwealth matching funds.

Scope and Application

The Primary Industries Levies and Charges Collection (Grain Legumes) Regulations (Amendment) 1992 No. 378 amends the existing regulations under the Primary Industries Levies and Charges Collection Act 1991 and the Grain Legumes Levy Act 1985. The Act applies to entities within the grain legume industry, including growers, processors, and other participants who are subject to the imposition of a levy on leviable grain legumes. This levy, along with matching Commonwealth funds, funds research beneficial to the grain legume industry. The regulations are applicable across the Commonwealth of Australia and are intended to facilitate the transition to a new ad valorem basis for levy collection as prescribed by the Grain Legumes Levy Amendment Act 1992. These regulations detail the new mechanisms for determining the value of grain legumes for levy purposes and establish a transitional period until 31 December 1992 to allow the industry to adjust to the new system. Any further details or specific exclusions are outlined in the attachment to the Explanatory Statement.

Key Provisions

The Primary Industries Levies and Charges Collection (Grain Legumes) Regulations (Amendment) 1992 No. 378 (the Regulations) amend the existing Primary Industries Levies and Charges Collection (Grain Legumes) Regulations to align with the changes introduced by the Grain Legumes Levy Amendment Act 1992 (the Amendment Act). Regulation 1 formally amends the existing regulations, while Regulation 2 provides an interpretation of the term 'pool' for the purposes of the amended regulations. Regulation 3A and 3B address the definition of 'leviable grain legumes' and the method of determining the 'value' of these legumes, respectively, ensuring these definitions align with the definitions set out in subsection 4(1) of the Primary Industries Levies and Charges Collection Act 1991 (the Act) and the Grain Legumes Levy Act 1985 (the Levy Act). Regulation 4 specifies certain operations relevant to the definition of 'process' under subsection 4(1) of the Act. Regulation 5 adjusts the terminology from 'weight' or 'leviable weight' to 'leviable amount' or 'levy payable' as appropriate in the context of regulation 7 of the existing regulations. Regulation 6(1) to (4) update the quarterly return and record-keeping requirements to reflect the new basis for the levy, replacing references to 'weight' with 'levy payable' and 'leviable amount'. Regulation 7(1) to (3) further update the record-keeping requirements, specifying that the value of leviable grain legumes and information about the person from whom they were received or purchased must be included in the records, while also correcting a typographical error. Regulation 8 provides a definition of 'value' for the purposes of subsection 4(1) of the Levy Act, applicable for the quarter ending on 31 December 1992. The Regulations impose specific obligations on parties involved in the collection and processing of grain legumes. Firstly, they mandate that entities responsible for processing leviable grain legumes must accurately determine the value of these legumes for levy purposes. This involves updating their record-keeping practices to include the value of the grain legumes and information about the suppliers from whom these legumes were received or purchased. Secondly, entities must ensure that the quarterly returns submitted to the relevant authorities include the required information about the value of the leviable grain legumes. This entails a shift from reporting based on weight to reporting based on the value of the legumes. Thirdly, the Regulations require entities to use the updated definitions and terminology provided in the amended regulations when recording and reporting on their activities related to leviable grain legumes. Failure to comply with the provisions of the Regulations may result in penalties and other consequences. While the Regulations themselves do not explicitly state the penalties for non-compliance, breaches of the Act or the Levy Act could result in financial penalties. For example, under the Primary Industries Levies and Charges Collection Act 1991, a person who fails to comply with a notice or requirement may be liable for a penalty of up to $2,200 for each day the failure continues. In addition to financial penalties, non-compliance may also lead to legal action by the relevant authorities, which could further escalate the costs and reputational damage to the offending party. Therefore, entities must ensure that they adhere to the updated reporting and record-keeping requirements to avoid these potential consequences.