Primary Industries Levies and Charges Collection (Oilseeds) Regulations (Amendment)

Overview

The Primary Industries Levies and Charges Collection (Oilseeds) Regulations (Amendment) 1992 No. 379 were enacted to address the changes introduced by the Oilseeds Levy Amendment Act 1992, which shifted the collection basis of levies on oilseeds from a specific rate per tonne to an ad valorem basis. This amendment was necessary to implement the new levy structure and to ensure the smooth transition for the industry, allowing it sufficient time to adapt to the new regulations. The regulations were made under the authority of the Minister for Primary Industries and Energy and were designed to reflect the changes prescribed by the Amendment Act, including the manner in which the value of oilseeds is to be determined and the modifications to existing regulations to accommodate the new levy basis. The policy objective was to facilitate the collection of levies in a manner that supports the funding of research programs beneficial to the grain legume industry.

Scope and Application

The Primary Industries Levies and Charges Collection (Oilseeds) Regulations (Amendment) 1992 No. 379 pertains to the implementation of the Oilseeds Levy Amendment Act 1992, which modifies the collection basis of the oilseeds levy from a specific rate per tonne to an ad valorem basis. This Act applies to entities involved in the production, processing, or sale of leviable oilseeds within Australia, as it seeks to align the levy collection with the value of the oilseeds rather than a fixed rate. The regulations are designed to facilitate the transition to this new collection method, particularly during the first quarterly collection period ending on 31 December 1992, allowing the industry adequate time to adjust to the changes. The amendment ensures that all relevant operations and definitions within the existing regulations are updated to reflect the new levy structure, including changes to how the value of oilseeds is determined and reported in quarterly returns.

Key Provisions

The Primary Industries Levies and Charges Collection (Oilseeds) Regulations (Amendment) 1992 No. 379 amends the Primary Industries Levies and Charges Collection (Oilseeds) Regulations to reflect changes made by the Oilseeds Levy Amendment Act 1992 (section 1). This amendment transitions the oilseeds levy from a specific rate per tonne to an ad valorem basis, with an initial rate of 1 per cent of the value of leviable oilseeds, which may be adjusted up to a maximum rate of 3 per cent (section 3). Regulation 2 provides an interpretation of 'pool', ensuring clarity in the application of the levy. Regulation 4 corrects a typographical error in the existing regulation 5, while regulation 5 amends the definition of 'process' and removes references to 'weight', substituting 'leviable amount' instead. Regulation 6(1) and (2) require the inclusion of information about the value of leviable oilseeds and the total levy payable in a quarterly return, and regulation 6(3) removes a redundant phrase from existing regulation 8(2)(g). Regulation 7 requires the inclusion of the value and the source of leviable oilseeds in the records to be kept and corrects a typographical error. Regulation 8 provides a definition of 'value' for the purposes of subsection 4(1) of the Oilseeds Levy Act 1977, applicable for the quarter ending on 31 December 1992. The amended regulations impose specific obligations on parties involved in the oilseeds industry. They require the inclusion of detailed information about the value of oilseeds and the total levy payable in quarterly returns, as well as maintaining records that include the value of oilseeds and the person from whom they were purchased or received (regulations 6 and 7). These obligations ensure transparency and accuracy in the reporting and record-keeping processes, facilitating effective levy collection. Additionally, the regulations mandate adherence to the new ad valorem basis for levy collection, aligning with the legislative changes made by the Oilseeds Levy Amendment Act 1992. The legislation includes provisions for breaches and enforcement. While the regulations themselves do not explicitly outline penalties for non-compliance, breaches of the Primary Industries Levies and Charges Collection Act 1991 or the Oilseeds Levy Act 1977 may result in civil or criminal penalties. Under the Primary Industries Levies and Charges Collection Act 1991, penalties for non-compliance can include fines and imprisonment. For example, section 14 of the Act provides that a person who fails to comply with a notice to pay a levy can be fined up to 50 penalty units. Additionally, section 15 imposes penalties for providing false or misleading information, with fines potentially reaching 100 penalty units. The Oilseeds Levy Act 1977 may also provide for penalties for non-compliance, although the specific details are not provided in the regulations. It is important for parties to adhere to the requirements set out in the amended regulations to avoid potential penalties and legal consequences.