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

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

Statutory Rules 1997 No. 206 as amended

made under the

Primary Industries Levies and Charges Collection Act 1991 and the National Residue Survey (Ratite Slaughter) Levy Act 1997

Consolidated as in force on 30 June 1999

(includes amendments up to SR 1998 No. 127)

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

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

Statutory Rules 1997 No. 206 as amended

made under the

Primary Industries Levies and Charges Collection Act 1991 and the National Residue Survey (Ratite Slaughter) Levy Act 1997

Contents

Page

 1 Citation [see Note 1] 

 2 Interpretation 

 3 Levy 

 4 Levy year 

 5 Processor 

 6 Producer 

 7 Liability of processor as intermediary 

 8 What is the rate of levy 

 9 When is levy due for payment 

 10 Who must lodge a monthly return 

 11 When and where must a monthly return be lodged 

 12 What must be included in a monthly return 

 13 What records must be kept 

 14 Records to be retained for 5 years 

Notes

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1 Citation [see Note 1]

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

Note   These regulations commence on gazettal: see Acts Interpretation
Act 1901, s. 48.

2 Interpretation

  In these regulations, unless the contrary intention appears:

Collection Act means the Primary Industries Levies and Charges Collection Act 1991.

monthly return means a return under regulation 12.

NRS levy means levy imposed on the slaughter of ratites by section 5 of the NRS Levy Act.

NRS Levy Act means the National Residue Survey (Ratite Slaughter) Levy Act 1997.

Note 1   Words and phrases used in these Regulations that are defined in the Collection Act or the NRS Levy Act have the same meaning in these Regulations as they have in those Acts: see Acts Interpretation Act 1901, s. 46 (1) (a). Subsection 4 (1) of the Collection Act includes definitions of abattoir and month and subsection 4 (1) of the NRS Act includes a definition of ratite.

Note 2   Other provisions relating to the collection of levy (including the signing of documents and the address of the office of the Secretary) are set out in the Primary Industries Levies and Charges Collection Regulations
(S.R. 1991 No. 196, as amended).

3 Levy

  For the definition of levy in subsection 4 (1) of the Collection Act, the NRS Levy Act is prescribed.

4 Levy year

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

Note   For the meaning of financial year, see Acts Interpretation Act 1901, s. 22.

5 Processor

  Ratites are a collection product to which paragraphs (a) and (b) of the definition of processor in subsection 4 (1) of the Collection Act applies.

6 Producer

  For paragraph (f) of the definition of producer in subsection 4 (1) of the Collection Act, ratites are prescribed.

7 Liability of processor as intermediary

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

8 What is the rate of levy

  For subsection 6 (2) of the NRS Levy Act, the rate of levy is:

 (a) for ostriches — $1.25 per head; and

 (b) for ratites other than emus and ostriches — $0.00 per head.

Note   The rate of levy for emus is 75 cents per head: see subsection 6 (1) of the NRS Levy Act.

9 When is levy due for payment

  NRS levy payable on the slaughter of ratites is due for payment on the last day for lodging a monthly return for the ratites.

Note   For penalty for late payment, see section 15 of the Collection Act.

10 Who must lodge a monthly return

  A processor who, in a month, slaughters ratites in relation to which levy is payable must lodge a monthly return.

Note   For penalty, see section 24 of the Collection Act.

11 When and where must a monthly return be lodged

  A monthly return must be lodged at the office of the Secretary to the Department in Canberra on or before the 28th day after the end of the month to which the return relates.

12 What must be included in a monthly return

  A monthly return must be in the form of a declaration that the information in the return is correct in every material particular, and must set out:

 (a) the full name and business or residential address (not a post office box or bag address) of:

 (i) the processor; and

 (ii) the abattoir; and

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

 (c) for the month and the abattoir to which the return relates:

 (i) the number of ratites slaughtered; and

 (ii) the number of ratites condemned or rejected by an inspector as being unfit for human consumption; and

 (iii) the number of ratites slaughtered (excluding ratites referred to in subparagraph (ii)); and

 (iv) the total amount of NRS levy payable for the ratites referred to in subparagraph (iii).

Note   For penalty, see section 24 of the Collection Act.

13 What records must be kept

 (1) A processor to whom regulation 10 applies must keep records for each abattoir, for each month, setting out:

 (a) for each day:

 (i) the number of ratites slaughtered; and

 (ii) the number of ratites condemned or rejected by an inspector as being unfit for human consumption; and

 (b) for the month:

 (i) the total number of ratites slaughtered; and

 (ii) the total number of ratites condemned or rejected by an inspector as being unfit for human consumption; and

 (c) the name and address of each person who owned 1 or more of the ratites when the slaughter took place; and

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

 (e) the total amount of NRS levy payable for all ratites slaughtered.

Penalty:   10 penalty units.

 (2) A person who owns one or more of the ratites when the slaughter takes place must give his or her name and address to the processor if requested, in writing, by the processor to do so.

 Penalty:   5 penalty units.

14 Records to be retained for 5 years

  Records must be retained for 5 years after the last day for lodging a return for the month to which the records relate.

Penalty:   10 penalty units.

Notes to the Primary Industries Levies and Charges Collection (National Residue Survey — Ratite Slaughter) Regulations

Note 1

The Primary Industries Levies and Charges Collection (National Residue Survey — Ratite Slaughter) Regulations (in force under the Primary Industries Levies and Charges Collection Act 1991 and the National Residue Survey (Ratite Slaughter) Levy Act 1997) as shown in this consolidation comprise Statutory Rules 1997 No. 206 amended as indicated in the Tables below.

Table of Statutory Rules

Table of Amendments