Primary Industries Levies and Charges Collection Regulations (Amendment) 1992 No. 228
EXPLANATORY STATEMENT
STATUTORY RULES 1992 No. 228
Issued by Authority of the Minister of State for Primary Industries and Energy.
Primary Industries Levies and Charges Collection Act 1991
Primary Industries Levies and Charges Collection Regulations (Amendment)
Primary Industries Levies and Charges Collection (Goat Fibre) Regulations
Section 30 of the above Act empowers the Governor-General to make regulations for the purposes of the Act, and in particular;
(a) providing for the manner of payment of levy and charge;
(b) requiring producers and others to furnish returns and information;
(c) requiring producers and others to keep accounts and records; and
(d) providing for penalties, not exceeding $1000, for offences against the regulations.
The Act, which commenced on 1 July 1991, brings together similar provisions previously embodied in over 30 Acts. The proposed Regulations will allow for the implementation of standard provisions for the collection of the Goat Fibre Levy, consistent with those existing across a broad range of industries as well as more uniformity in collection methods.
For example these provisions include: who is a producer, when is levy due for payment, what must be included in a return and the requirements for records to be kept.
ATTACHMENT
Details of proposed Primary Industries Levies and Charges Collection (Goat Fibre) Regulations.
Regulation 1 provides for the regulations to be called the Primary Industries Levies and Charges (Goat Fibre) Regulations.
Regulation 2 provides that the Primary Industries Levies and Charges Collection Regulations, which include general provisions applicable to all levies and export charges, are to be read in conjunction with these regulations.
Regulation 3 explains some of the terms used.
Regulation 4 defines a calendar year as a 'levy year'.
Regulation 5 defines what is a process in relation to goat fibre.
Regulation 6 provides that the person who owns the fibre immediately it is removed from the goat is to be considered the producer of the fibre.
Regulation 7 prescribes that levy is due for payment on the last day for lodging of a return.
Regulation 8 prescribes who must lodge a return.
Regulation 9 prescribes that a return must be lodged on or before the 28th day after the end of the quarter. In the case of the December quarter a return must also include a summary of dealings in the full levy year.
Regulation 10 prescribes the details that are to be included in a return.
Regulation 11 provides for records to be kept by persons dealing with leviable fibre. A penalty of $1000 is prescribed for breaches of the regulation.
Regulation 12 provides that records must be retained for a period of 5 years after the last day for lodging a return. A penalty of $1000 is prescribed for breaches of the regulation.
Overview
The Primary Industries Levies and Charges Collection Act 1991 was enacted to consolidate and streamline the collection of levies and charges across the primary industries sector. The Act was introduced to address the inefficiencies and inconsistencies arising from the scattered and fragmented legislation previously governing the collection of various levies and charges in over 30 separate Acts. The Parliament enacted this legislation with the policy objective of enhancing uniformity, improving administrative efficiency, and ensuring the consistent application of levies and charges across the industry. The Act empowers the Governor-General to make regulations, including those governing the payment of levies, the requirement for producers to furnish returns and information, the maintenance of accounts and records, and the imposition of penalties for non-compliance. The Primary Industries Levies and Charges Collection Regulations (Amendment) 1992 further support this objective by introducing standardised provisions for the collection of the Goat Fibre Levy, aligning it with existing practices across various industries and promoting uniformity in collection methods.
Scope and Application
The Primary Industries Levies and Charges Collection Regulations (Amendment) 1992 No. 228 applies to producers and other relevant parties involved in the processing of goat fibre in Australia. These regulations amend the existing provisions to align the collection of the Goat Fibre Levy with the standardised procedures already in place across various industries, thereby promoting uniformity in collection methods. The regulations provide for the manner of payment of the levy, stipulate who must furnish returns and information, outline the necessity for maintaining accounts and records, and establish penalties for non-compliance. These regulations extend the application of the Primary Industries Levies and Charges Collection Act 1991 by specifying particular provisions relevant to goat fibre, such as defining who is considered a producer, determining when the levy is due, and detailing the contents of returns and the record-keeping requirements. The regulations are applicable nationally and are enforced under the authority granted by Section 30 of the Act. Exemptions or exclusions are not explicitly stated in the provided text, but the regulations are designed to integrate seamlessly with the broader legislative framework governing primary industry levies and charges.
Key Provisions
The Primary Industries Levies and Charges Collection Regulations (Amendment) 1992 No. 228, pursuant to section 30 of the Primary Industries Levies and Charges Collection Act 1991, establish detailed rules for the collection of the Goat Fibre Levy (Regulation 1). These regulations, which are to be read in conjunction with the broader Primary Industries Levies and Charges Collection Regulations (Regulation 2), clarify various terms used within the Act (Regulation 3), define a levy year as a calendar year (Regulation 4), and specify what constitutes processing of goat fibre (Regulation 5). According to Regulation 6, the person who owns the fibre immediately after it is removed from the goat is considered the producer of the fibre. Regulation 7 states that the levy is due for payment on the last day for lodging a return, while Regulation 8 outlines who is required to lodge the return. Regulation 9 specifies that the return must be lodged by the 28th day after the end of the quarter, with an additional requirement for a summary of dealings in the full levy year for the December quarter.
These regulations impose specific obligations on producers and others involved in the goat fibre industry. For instance, Regulation 8 requires producers to lodge a return, while Regulation 9 mandates that this return be submitted by the 28th day following the end of each quarter, with additional information required for the December quarter. Regulation 10 details the specific information that must be included in the return, ensuring transparency and accuracy in reporting. Furthermore, Regulation 11 obligates persons dealing with leviable fibre to keep records, and Regulation 12 stipulates that these records must be retained for five years after the last day for lodging the return.
The regulations also outline the consequences for non-compliance. A penalty of $1,000 is prescribed for breaches of Regulation 11, which pertains to the requirement of keeping records, and Regulation 12, which pertains to the retention of these records for the specified period (Regulation 11 and 12). These penalties serve as a deterrent against non-compliance and ensure that the regulatory framework is adhered to.