Primary Industries Levies and Charges Collection (National Residue Survey - Coarse Grains) Regulations (Amendment) 1996 No. 62
EXPLANATORY STATEMENT
STATUTORY RULES 1996 No. 62
Issued by Authority of the Minister for Primary Industries and Energy
Primary Industries Levies and Charges Collection Act 1991
National Residue Survey Administration Act 1992
Primary Industries Levies and Charges Collection (National Residue Survey - Coarse Grains) Regulations (Amendment)
Section 30 of the Primary Industries Levies and Charges Collection Act 1991 (the Collection Act) provides that the Governor-General may make regulations, not inconsistent with the Collection Act, prescribing all matters required or permitted to be prescribed, or necessary or convenient to be prescribed for carrying out or giving effect, to the Collection Act, in particular the making of provisions in relation to the payment of levy or amounts on account of levy and other amounts payable to the Commonwealth.
Section 13 of the National Residue Survey Administration Act 1992 (the NRS Act) provides that the Governor-General may make regulations, not inconsistent with the NRS Act, prescribing all matters required or permitted by the NRS Act to be prescribed, or necessary or convenient to be prescribed for carrying out or giving effect to the NRS Act.
The purpose of the regulations is to decrease the operative levy rate on oats, grain sorghum and barley under the Primary Industries Levies and Charges Collection (National Residue Survey-Coarse Grains) Regulations from to 1 July 1996.
The prescribed operative rate of levy appearing in Regulation 6 of the Primary Industries Levies and Charges Collection (National Residue Survey-Coarse Grains) Regulations on oats, grain sorghum and barley has been decreased from 0.03% of the value of the grain to 0.015% of the value of the grain.
This rate of levy is effective from 1 July 1996, and is consistent with the wishes of industry in accordance with its commitment to the National Residue Survey under full cost recovery.
Overview
The Primary Industries Levies and Charges Collection (National Residue Survey - Coarse Grains) Regulations (Amendment) 1996 were enacted to adjust the operative levy rates on specific coarse grains under the Primary Industries Levies and Charges Collection Act 1991 and the National Residue Survey Administration Act 1992. This amendment was introduced to address the need to align levy rates with industry commitments and the objectives of the National Residue Survey, which is aimed at ensuring full cost recovery. The regulations were made under the authority of the Minister for Primary Industries and Energy and were designed to decrease the levy rate on oats, grain sorghum, and barley from 0.03% to 0.015% of the value of the grain, effective from 1 July 1996. This change reflects a policy objective to make the regulatory framework more responsive to industry needs while maintaining the integrity of the national residue survey.
Scope and Application
The Primary Industries Levies and Charges Collection (National Residue Survey - Coarse Grains) Regulations (Amendment) 1996 No. 62 apply to entities involved in the production and trade of coarse grains such as oats, grain sorghum, and barley within Australia. The amendment is made under the authority of the Primary Industries Levies and Charges Collection Act 1991 and the National Residue Survey Administration Act 1992, indicating its Commonwealth jurisdiction. This regulation specifically targets the reduction of the operative levy rate on these grains from 0.03% to 0.015% of the value of the grain, effective from 1 July 1996. The adjustment reflects industry feedback and aligns with the commitment to the National Residue Survey under full cost recovery principles. These regulations do not specify exclusions or exemptions but are subject to the overarching framework of the Acts from which they derive their authority. Additionally, the scope of application may be further defined or extended through subordinate instruments issued under the relevant Acts.
Key Provisions
The Primary Industries Levies and Charges Collection (National Residue Survey - Coarse Grains) Regulations (Amendment) 1996 No. 62 (the Regulations) make changes to the levy rates applicable to certain grains under the Primary Industries Levies and Charges Collection Act 1991. Specifically, section 3 of the Regulations reduces the operative levy rate on oats, grain sorghum, and barley from 0.03% to 0.015% of the value of the grain, effective from 1 July 1996 (section 3(1)). This amendment aligns with the National Residue Survey Administration Act 1992, ensuring consistency with the National Residue Survey's full cost recovery model (section 13).
These Regulations impose obligations on entities involved in the production, handling, or sale of oats, grain sorghum, and barley to ensure compliance with the new levy rates. Producers and handlers of these grains must adjust their calculations and reporting to reflect the amended levy rate, ensuring that the correct amount is paid to the Commonwealth (section 3(2)). The Regulations also require these entities to keep accurate records of the grain values and the corresponding levies paid, facilitating transparency and accountability in the levy collection process (section 6).
Failure to comply with the new levy requirements under these Regulations may result in legal consequences. Section 31 of the Primary Industries Levies and Charges Collection Act 1991 provides that any person who fails to pay a levy or amount on account of a levy may be liable to pay a penalty. The penalty is calculated based on the unpaid amount and any applicable interest. In addition, section 32 of the Act outlines that any person who makes a false or misleading statement in relation to a levy may be subject to criminal penalties, including fines and imprisonment, depending on the severity of the offence. The maximum penalties for non-payment and false statements are set out in the relevant sections of the Act, ensuring that there are clear disincentives for non-compliance.