Primary Industries Levies and Charges Collection (Pig) Regulations
Statutory Rules 1991 No. 188 as amended
made under the
Primary Industries Levies and Charges Collection Act 1991
This compilation was prepared on 25 January 2001
taking into account amendments up to SR 1998 No. 155
Prepared by the Office of Legislative Drafting,
Attorney-General’s Department, Canberra
Contents
Page
1 Citation [see Note 1]
2 Incorporation
3 Interpretation
3A Who is a procesor
4 Date of payment of levy
5 Returns
6 Records to be kept
7 Statement to be furnished at request of the proprietor
Notes
1 Citation [see Note 1]
These Regulations may be cited as the Primary Industries Levies and Charges Collection (Pig) 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 means levy imposed by the Pig Slaughter Levy Act 1971.
month means calendar month.
proprietor in relation to an abattoir, includes the occupier or person in charge of those premises.
3A Who is a procesor
Paragraph (b) of the definition of processor in subsection 4 (1) of the Collection Act applies to pigs.
4 Date of payment of levy
For the purposes of section 6 of the Collection Act, levy is due for payment on the last day for lodging a return in relation to the month in which pigs are slaughtered.
Note For penalty, see section 15 of the Collection Act
5 Returns
(1) A proprietor at whose abattoir pigs are slaughtered during a month must lodge a return on or before the 28th day of the next month.
(2) A return must:
(a) set out all the particulars referred to in subregulation (3) that are applicable to the person lodging the return; and
(b) include a declaration, signed by the person or a person authorised 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.
(3) The particulars to be included in a return are:
(a) the full name and business address of the abattoir, not being the address of a post office box or a post office bag; and
(b) 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 a post office bag; and
(c) if the person lodging the return has a post office box address or a post office bag address — that address; and
(d) the month to which the return relates; and
(e) the number of pigs slaughtered in the month; and
(f) the number of pigs condemned in the month; and
(g) the total amount of levy payable for those pigs.
Note For penalty, see section 24 of the Collection Act
6 Records to be kept
(1) A proprietor must keep, or cause to be kept, records for each month showing:
(a) the number of pigs slaughtered on each day of the month; and
(b) the total number of pigs slaughtered during the month; and
(c) the total number of pigs condemned on each day of the month; and
(d) the total number of pigs condemned during the month.
Penalty: $1,000.
(2) The records specified in subregulation (1) must be kept by the proprietor for a period of 5 years commencing on the date on which the proprietor is required to lodge a return for the pigs.
Penalty: $1,000.
7 Statement to be furnished at request of the proprietor
A person who, during a month, causes pigs to be slaughtered at an abattoir of which another person is the proprietor must, when requested in writing by the proprietor, give to the proprietor a statement setting out the information required to be recorded by the person under subregulation 6 (1).
Penalty: $500.
Notes to the Primary Industries Levies and Charges Collection (Pig) Regulations
Note 1
The Primary Industries Levies and Charges Collection (Pig) Regulations (in force under the Primary Industries Levies and Charges Collection Act 1991) as shown in this compilation comprise Statutory Rules 1991 No. 188 amended as indicated in the Tables below.
Table of Statutory Rules
Year and
number | Date of notification
in Gazette | Date of
commencement | Application, saving or
transitional provisions |
1991 No. 188 | 28 June 1991 | 28 June 1991 | |
1998 No. 155 | 25 June 1998 | 1 Aug 1998 (see r. 1 and Gazette 1998, No. S382) | — |
Table of Amendments
ad. = added or inserted am. = amended rep. = repealed rs. = repealed and substituted |
Provision affected | How affected |
R. 3A................ | ad. 1998 No. 155 |
R. 4A................ | ad. 1998 No. 155 |
Overview
The Primary Industries Levies and Charges Collection (Pig) Regulations, 1991, amended up to Statutory Rules 1998 No. 155, were enacted under the Primary Industries Levies and Charges Collection Act 1991. These regulations address the administrative and procedural requirements for the collection of levies related to pig slaughtering in Australia. They establish a framework for the imposition, payment, and reporting of the pig slaughter levy, ensuring that the necessary financial contributions are made by those involved in the pig processing industry. The regulations were designed to streamline the collection process and ensure compliance by requiring detailed reporting and record-keeping from abattoir proprietors. The objective of these regulations is to facilitate the efficient collection of levies while maintaining transparency and accountability within the industry.
Scope and Application
The Primary Industries Levies and Charges Collection (Pig) Regulations, made under the Primary Industries Levies and Charges Collection Act 1991, apply to proprietors of abattoirs where pigs are slaughtered in Australia. These regulations mandate the collection of levies on pigs slaughtered at these abattoirs, with a focus on ensuring accurate reporting and record-keeping by the proprietors. The regulations are applicable across the Commonwealth of Australia and include detailed provisions regarding the date of levy payment, the requirements for returns, and the records that must be kept by the proprietors. Specifically, a proprietor must lodge a return on or before the 28th day of the next month after the month in which the pigs are slaughtered, including all relevant details such as the number of pigs slaughtered and condemned, and the total amount of levy payable. Additionally, proprietors are required to maintain records of the number of pigs slaughtered and condemned for a period of five years. These regulations, as amended, incorporate and must be read together with the Primary Industries Levies and Charges Collection Regulations.
Key Provisions
The Primary Industries Levies and Charges Collection (Pig) Regulations, made under the Primary Industries Levies and Charges Collection Act 1991, govern the collection of levies on pigs. Section 4 specifies that the levy due for payment is determined based on the month pigs are slaughtered, with the payment due on the last day for lodging a return in relation to that month (section 4). Section 5 mandates that a proprietor at whose abattoir pigs are slaughtered during a month must lodge a return by the 28th day of the next month (section 5(1)). The return must include specific details such as the full name and business address of the abattoir and the person lodging the return, the month to which the return relates, the number of pigs slaughtered and condemned in the month, and the total amount of levy payable for those pigs (section 5(3)). Section 6 imposes an obligation on proprietors to keep records for each month, showing the number of pigs slaughtered and condemned on each day of the month, as well as the totals for the month (section 6(1)). These records must be retained for a period of 5 years from the date the return is lodged (section 6(2)).
The regulations further delineate obligations for parties involved in pig slaughter. Proprietors of abattoirs must ensure that returns are lodged within the specified timeframe and that they include accurate and complete information (section 5). They are also required to maintain detailed records of pig slaughter and condemnation activities, which must be kept for five years (section 6). Additionally, any person causing pigs to be slaughtered at an abattoir must provide a statement to the proprietor if requested, detailing the required information for record-keeping purposes (section 7). Failure to comply with these obligations can result in penalties.
Breaches of the regulations carry specific penalties. For instance, failure to lodge a return by the required date or providing inaccurate information can incur penalties as outlined in section 24 of the Collection Act (section 5, Note). Similarly, not maintaining the required records or retaining them for the specified period can result in a penalty of $1,000 (section 6(1) and (2)). Additionally, if a person fails to provide the requested statement to the proprietor, they can be fined $500 (section 7). These penalties underscore the importance of compliance with the regulatory requirements set forth in the Primary Industries Levies and Charges Collection (Pig) Regulations.