Primary Industries Levies and Charges Collection (Grain Legumes) Regulations

Primary Industries Levies and Charges Collection (Grain Legumes) Regulations

Statutory Rules 1991  No. 184 as amended

made under the

Primary Industries Levies and Charges Collection Act 1991 and the Grain Legumes Levy Act 1985

Consolidated as in force on 24 March 1999

(includes amendments up to SR 1998 No. 154)

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

Primary Industries Levies and Charges Collection (Grain Legumes) Regulations

Statutory Rules 1991  No. 184 as amended

made under the

Primary Industries Levies and Charges Collection Act 1991 and the Grain Legumes Levy Act 1985

Contents

Page

 1 Citation [see Note 1] 2

 2 Incorporation 2

 3 Interpretation 2

 3A Processor — prescribed product 2

 3B What is the value of leviable grain legumes 2

 4 What is a levy year? 3

 5 When is levy due for payment? 3

 5A What is a process 3

 6 Who must lodge quarterly returns? 4

 7 When must a quarterly return be lodged? 4

 8 What must be included in a quarterly return? 4

 9 Records to be kept 5

 10 Records — 5 year retention period 6

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1 Citation [see Note 1]

  These Regulations may be cited as the Primary Industries Levies and Charges Collection (Grain Legumes) Regulations.

2 Incorporation

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

3  Interpretation

  In these Regulations, unless the contrary intention appears:

Levy Act means the Grain Legumes Levy Act 1985.

levy year means the levy year prescribed under regulation 4.

pool means a pool of a particular variety, quality or grade of grain legumes established by an organisation marketing grain legumes.

quarter has the same meaning as in subsection 5 (2) of the Levy Act.

3A Processor — prescribed product

  Leviable grain legumes are declared to be a product to which paragraph (a) of the definition of processor  in subsection 4 (1) of the Collection Act applies.

3B What is the value of leviable grain legumes

 (1) For the purposes of the definition of value in subsection 4 (1) of the Levy Act, the value of leviable grain legumes is:

 (aa) in the case of seed grain legumes for sowing — the amount that would constitute the sale price of the grain legumes if they were not seed grain legumes for sowing and had been sold at the market price prevailing on the day the grain legumes were delivered as mentioned in subsection 6 (2) of the Levy Act; and

 (a) in the case of grain legumes in a pool — the total amount paid for the grain legumes; and

 (b) in the case of grain legumes not in a pool:

 (i) the sale price of the grain legumes determined by reference to sales invoices or other sales documents relating to the grain legumes; or

 (ii) if there are no relevant sales invoices or other documents — the amount that would constitute the sale price of the grain legumes if they had been sold at the market price prevailing on the day the grain legumes were processed, or delivered, as mentioned in subsection 6 (2) of the Levy Act.

 (2) The value of leviable grain legumes is to be net of handling, storage, transport and f.o.b. costs.

4 What is a levy year?

  For the purposes of the definition of levy year  in subsection 4 (1) of the Collection Act, a financial year is the prescribed period in relation to grain legumes.

5  When is levy due for payment?

  For the purposes of section 6 of the Collection Act, levy imposed on leviable grain legumes is due for payment on the last day for lodging a return for the leviable grain legumes.

Note   for penalty, see section 15 of the Collection Act

5A What is a process

  For the purposes of the definition of process in subsection 4 (1) of the Collection Act, the following operations are prescribed in relation to grain legumes:

 (a) treatment with a pesticide or another preserving agent before or during storage; and

 (b) grading solely for seed purposes.

6 Who must lodge quarterly returns?

  A quarterly return must be lodged by:

 (a) a producer who exports or processes leviable grain legumes, or on whose behalf leviable grain legumes are processed; and

 (b) a receiver or first purchaser of leviable grain legumes.

Note   for penalty, see section 24 of the Collection Act

7 When must a quarterly return be lodged?

 (1) A quarterly return by a producer must be lodged within 28 days after the end of:

 (a) the quarter in a levy year in which the levy payable for the leviable grain legumes (except leviable grain legumes to which subsection 9 (2) or (3) of the Levy Act applies) exported or processed by, or for, the producer reaches the leviable amount; and

 (b) each subsequent quarter in which leviable grain legumes are exported or processed in that levy year.

 (2) A quarterly return by a receiver or first purchaser must be lodged within 28 days after the end of:

 (a) the quarter in a levy year in which the levy payable for the leviable grain legumes delivered to the receiver or first purchaser reaches the leviable amount; and

 (b) each subsequent quarter in which leviable grain legumes are delivered in that levy year.

Note   for penalty, see section 24 of the Collection Act

8  What must be included in a quarterly return?

 (1) A quarterly 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

 (c) be lodged at the office of the Secretary of the Department in Canberra.

 (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

 (c) the quarter to which the return relates; and

 (d) in the case of producers — the quantity and value of each kind of leviable grain legumes (except leviable grain legumes to which subsection 9 (2) or (3) of the Levy Act applies) exported or processed in the quarter; and

 (e) in the case of receivers or first purchasers — the quantity and value of each kind of leviable grain legumes delivered in the quarter; and

 (f) in the case of leviable grain legumes referred to in paragraph 7 (1) (a) — the quantity and value of each kind of leviable grain legumes exported or processed in the period starting at the commencement of the levy year and ending on the last day of the quarter in which the levy payable for the leviable grain legumes exported or processed exceeds the leviable amount; and

 (g) in the case of leviable grain legumes referred to in paragraph 7 (2) (a) — the quantity and value of each kind of leviable grain legumes delivered in the period starting at the commencement of the levy year and ending on the last day of the quarter in which the levy payable for the leviable grain legumes delivered exceeds the leviable amount; and

 (h) the total amount of levy payable.

Note   for penalty, see section 24 of the Collection Act

9  Records to be kept

 (1) A receiver or first purchaser of leviable grain legumes must keep, or cause to be kept, records showing the quantity and value of each kind of leviable grain legumes received or purchased in each quarter and the person from whom those leviable grain legumes were received or purchased.

Penalty:  $1,000.

 (2) A producer of leviable grain legumes must keep, or cause to be kept, records showing:

 (a) the quantity and value of each kind of leviable grain legumes exported in the quarter;

 (b) the quantity and value of each kind of such leviable grain legumes (except leviable grain legumes to which subsection 9 (2) of the Levy Act applies) processed by, or for, the producer in the quarter.

Penalty:  $1,000.

10  Records — 5 year retention period

  Records kept in relation to leviable grain legumes under these regulations must be retained for 5 years after the last day for lodging a return for the leviable grain legumes.

Penalty:  $1,000.

Notes to the Primary Industries Levies and Charges Collection (Grain Legumes) Regulations

Note 1

The Primary Industries Levies and Charges Collection (Grain Legumes) Regulations (in force under the Primary Industries Levies and Charges Collection Act 1991 and the Grain Legumes Levy Act 1985) as shown in this reprint comprise Statutory Rules 1991 No. 184 amended as indicated in the Tables below.

Table of Statutory Rules

Table of Amendments