Primary Industries Levies and Charges Collection (Oilseeds) Regulations

Primary Industries Levies and Charges Collection (Oilseeds) Regulations

SR 1991 No. 185 as amended

made under the

Primary Industries Levies and Charges Collection Act 1991

Consolidated as in force on 14 September 1998

(includes amendments up to SR 1998 No. 153)

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

Primary Industries Levies and Charges Collection (Oilseeds) Regulations

SR 1991 No. 185 as amended

Contents

Page

 1 Citation [see Note 1] 2

 2 Incorporation 2

 3 Interpretation 2

 3A What is the value of leviable oilseeds? 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 a quarterly return? 3

 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 (Oilseeds) 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 Oilseeds Levy Act 1977.

levy year means the levy year prescribed under regulation 4.

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

quarter means a period of 3 months ending on the expiration of the last day of March, June, September or December.

3A What is the value of leviable oilseeds?

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

 (aa) in the case of seed oilseeds for sowing — the amount that would constitute the sale price of the oilseeds if they were not seed oilseeds for sowing and had been sold at the market price prevailing on the day the oilseeds were delivered as mentioned in subsection 5 (2) of the Levy Act; and

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

 (b) in the case of oilseeds not in a pool:

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

 (ii) if there are no relevant sales invoices or other documents — the amount that would constitute the sale price of the oilseeds if they had been sold at the market price prevailing on the day the oilseeds were processed, or delivered, as mentioned in subsection 5 (2) of the Levy Act.

 (2) The value of leviable oilseeds 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 oilseeds.

5 When is levy due for payment?

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

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 oilseeds:

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

 (b) grading solely for seed purposes.

6 Who must lodge a quarterly return?

  A producer who processes or exports leviable oilseeds, or on whose behalf leviable oilseeds are processed in a quarter, and a person to whom leviable oilseeds are delivered in a quarter, must lodge a quarterly return:

 (a) for the quarter of a levy year in which the levy payable in that levy year for oilseeds processed, exported or delivered to him or her, first reaches or exceeds the leviable amount; and

 (b) for each later quarter of the levy year in which leviable oilseeds are processed or delivered to, or exported by, him or her.

7 When must a quarterly return be lodged?

  A quarterly return must be lodged within 28 days after the end of the quarter.

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:

 (i) the quantity and value of each kind of leviable oilseeds exported;

  and

 (ii) the quantity and value of each kind of leviable oilseeds (except oilseeds to which subsection 8 (2) of the Levy Act applies) processed; and

 (e) the amount of levy payable for each quantity of oilseeds specified in paragraph (d) and the total amount of levy payable in that quarter; and

 (f) in the case of persons to whom oilseeds are delivered — the quantity and value of each kind of leviable oilseeds delivered to the person:

 (i) from the commencement of the levy year to the end of the specified quarter; or

 (ii) in that quarter;

  as the case may be; and

 (g) the total amount of levy payable.

Note   for penalty, see section 24 of the Collection Act

9 Records to be kept

 (1) A person to whom leviable oilseeds are delivered by a producer must keep, or cause to be kept, records showing:

 (a) the quantity and value of each kind of leviable oilseeds purchased by the person in each quarter; and

 (b) the quantity and value of each kind of leviable oilseeds received by the person in each quarter; and

 (c) the person from whom the person purchased or received the leviable oilseeds.

  Penalty:   $1,000.

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

 (a) the quantity and value of each kind of leviable oilseeds exported by the producer in the quarter; and

 (b) the quantity and value of each kind of leviable oilseeds (except leviable oilseeds to which subsection 8 (2) of the Levy Act applies) processed by or for the producer in the quarter; and

 (c) the quantity and value of each kind of leviable oilseeds processed by or for the producer in the quarter that are exempt from levy under subsection 8 (2) of the Levy Act.

  Penalty:   $1,000.

10 Records — 5 year retention period

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

  Penalty:   $1,000.

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

Note 1

The Primary Industries Levies and Charges Collection (Oilseeds) Regulations (in force under the Primary Industries Levies and Charges Collection Act 1991) as shown in this reprint comprise Statutory Rules 1991 No. 185 amended as indicated in the Tables below.

Table of Statutory Rules
 

(a) Statutory Rules 1992 No. 379 and 1993 No. 247 were made under the Primary Industries Levies and Charges Collection Act 1991 and the Oilseeds Levy Act 1977.

Table of Amendments