Primary Industries Levies and Charges Collection (National Residue Survey - Horse Slaughter) Regulations

Statutory Rules 1993   No. 78

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Primary Industries Levies and Charges Collection (National Residue Survey—Horse Slaughter) Regulations

I, The Governor-General of the Commonwealth of Australia, acting with the advice of the Federal Executive Council and under section 4 of the Acts Interpretation Act 1901, make the following Regulations under the Primary Industries Levies and Charges Collection Act 1991 and the National Residue Survey (Horse Slaughter) Levy Act 1992.

 Dated 10 May 1993.

 BILL HAYDEN

 Governor-General

 By His Excellency’s Command,

SIMON CREAN

Minister for Primary Industries and Energy

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Citation

 1. These Regulations may be cited as the Primary Industries Levies and Charges Collection (National Residue Survey—Horse Slaughter) Regulations.

Commencement

 2. These Regulations commence on 1 July 1993.

Incorporation

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

Interpretation

 4. In these Regulations, unless the contrary intention appears:

“month” means a calendar month;

“NRS Levy Act” means the National Residue Survey (Horse Slaughter) Levy Act 1992;

“NRS levy” means levy imposed on the slaughter of horses by section 6 of the NRS Levy Act;

“producer”, in relation to horses slaughtered for human consumption, means the person who owns the carcases of the horses immediately after slaughter as prescribed by regulation 8;

“return” means a return lodged under regulation 11.

Levy year

 5. 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 horses.

Who is a processor?

 6. Horses are a collection product to which paragraphs (a) and (b) of the definition of “processor” in subsection 4 (1) of the Collection Act apply.

Liability of processor as intermediary

 7. Horses are a product to which paragraph 7 (2) (b) of the Collection Act applies.

Who is a producer?

 8. For the purposes of paragraph (e) of the definition of “producer” in subsection 4 (1) of the Collection Act:

 (a) horses are prescribed; and

 (b) the person who owns the carcases of the horses immediately after slaughter is taken to be the producer of the horses.

What is the rate of NRS levy?

 9. For the purposes of section 6 of the NRS Levy Act, the rate of NRS levy imposed on horses is $3.00 per head.

When is NRS levy due for payment?

 10. For the purposes of section 6 of the Collection Act, NRS levy payable on horses is due for payment on the last day for lodging a return for the horses.

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

Who must lodge a monthly return?

 11. A processor who slaughters horses for human consumption during a month must lodge a return.

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

When must a monthly return be lodged?

 12. A monthly return must be lodged on or before the 28th day after the end of the month to which the return relates.

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

Returns

 13. (1) A return must:

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

 (b) include a declaration, signed by the processor 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 processor, not being a post office box address or a post office bag address; and

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

 (c) the full name and business address of the abattoir, not being a post office box address or a post office bag address; and

 (d) if the abattoir has a post office box address or post office bag address—that address; and

 (e) the month to which the return relates; and

 (f) the number of horses slaughtered at the abattoir in the month; and

 (g) the number of horses condemned or rejected at the abattoir by an inspector as being unfit for human consumption in the month; and

 (h) the total number of horses slaughtered at the abattoir in the month to which the return relates (excluding horses referred to in paragraph (g)); and

 (i) the total amount of NRS levy payable for the horses referred to in paragraph (h).

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

Records to be kept

 14. (1) A processor who slaughters horses in a month must keep records showing:

 (a) the number of horses slaughtered at the abattoir on each day of the month; and

 (b) the total number of horses slaughtered at the abattoir during the month; and

 (c) the number of horses condemned or rejected at the abattoir by an inspector, as being unfit for human consumption, on each day of the month.

 (d) the total number of horses condemned or rejected at the abattoir by an inspector, as being unfit for human consumption, during the month; and

 (e) the name and address of each person who owned one or more of the carcases immediately after slaughter; and

 (f) the amount of levy payable on the slaughter by each person referred to in paragraph (e); and

 (g) the total amount of NRS levy payable in respect of all the horses slaughtered in the month at the abattoir.

Penalty: 10 penalty units.

 (2) If a person who owns one or more of the carcases immediately after slaughter is not the processor, the owner must give his or her name and address to the processor if the processor requests the owner in writing to do so.

Penalty: 5 penalty units.

Records—5 year retention period

 15. A person required to keep records under these Regulations must retain the records for at least 5 years.

Penalty: 10 penalty units.