Primary Industries Levies and Charges Collection (Rice) Regulations 1991

Primary Industries Levies and Charges Collection (Rice) Regulations 1991

Statutory Rules 1991 No. 440 as amended

made under the

Primary Industries Levies and Charges Collection Act 1991

Consolidated as in force on 3 August 1999

(includes amendments up to SR 1999 No. 121)

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

Primary Industries Levies and Charges Collection (Rice) Regulations 1991

Statutory Rules 1991 No. 440 as amended

made under the

Primary Industries Levies and Charges Collection Act 1991

Contents

Page

 1 Name of regulations [see Note 1] 

 2 Commencement 

 3 Incorporation 

 4 Interpretation 

 5 Definition of levy

 6 What is a levy year? 

 7 Who is a producer of rice? 

 8 Who is a processor? 

 9 When is levy due for payment? 

 10 Liability of intermediaries for levy 

 11 Who must lodge a return? 

 12 By when must a return be lodged? 

 13 What must be included in a return 

 14 Records to be kept 

Notes

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1 Name of regulations [see Note 1]

  These regulations are the Primary Industries Levies and Charges Collection (Rice) Regulations 1991.

2 Commencement

  These Regulations commence on 1 January 1992.

3 Incorporation

  The Primary Industries Levies and Charges Collection Regulations are incorporated and must be read as one with these Regulations.

4 Interpretation

  In these Regulations, unless the contrary intention appears:

Excise Levies Act means the Primary Industries (Excise) Levies Act 1999.

levy means levy imposed under:

 (a) the old Levy Act; or

 (b) Schedule 23 to the Excise Levies Act.

levy period means, in any year, each period of 6 months ending at the end of:

 (a) 30 June; or

 (b) 31 December.

levy year means a year prescribed under regulation 6;

old Levy Act means the Rice Levy Act 1991.

processor means the processor of leviable rice by virtue of regulation 8;

producer means the producer of leviable rice by virtue of regulation 7;

5 Definition of levy

  The Excise Levies Act is prescribed for the purposes of the definition of levy in subsection 4 (1) of the Collection Act.

6 What is a levy year?

  A season is the prescribed period in relation to leviable rice for the purposes of the definition of levy year in subsection 4 (1) of the Collection Act.

7 Who is a producer of rice?

  Leviable rice is prescribed for the purposes of paragraph (b) of the definition of producer in subsection 4 (1) of the Collection Act.

8 Who is a processor?

  Leviable rice is declared to be a product to which paragraph (a) of the definition of processor in subsection 4 (1) of the Collection Act applies.

9 When is levy due for payment?

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

Note   For penalty, see section 15 of the Collection Act

10 Liability of intermediaries for levy

  Leviable rice is declared to be a product to which paragraph 7 (2) (b) of the Collection Act applies.

11 Who must lodge a return?

  The processor must lodge a return for each levy period.

Note   For penalty, see section 24 of the Collection Act

12 By when must a return be lodged?

  A return must be lodged by the 28th day of the month following the end of the levy period.

Note   For penalty, see section 24 of the Collection Act

13 What must be included in a return

 (1) A return must:

 (a) set out all the particulars referred to in subregulation (2) that areapplicable to the person; and

 (b) include a declaration, signed by the person, that the particulars setout in the return are correct in every material particular; and

 (c) be lodged at the office of the Secretary of the Department in Canberra.

Note   For penalty, see section 24 of the Collection Act

 (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 levy period to which the return relates; and

 (d) the number of tonnes of each variety of leviable rice delivered for processing in the period; and

 (e) the amount of levy payable for each variety; and

 (f) the total amount of levy payable for leviable rice for the period.

14 Records to be kept

 (1) A processor must keep records for each levy period showing:

 (a) the quantity of each variety of leviable rice delivered for processing; and

 (b) the amount (if any) deducted from a payment made to a producer in respect of an amount of levy or penalty payable in respect of leviable rice.

Maximum penalty:   $1,000.

 (2) A processor must retain the records for 5 years after the last day forlodging a return for the leviable rice.

Maximum penalty:   $1,000.

Notes to the Primary Industries Levies and Charges Collection (Rice) Regulations 1991

Note 1

The Primary Industries Levies and Charges Collection (Rice) Regulations 1991 (in force under the Primary Industries Levies and Charges Collection Act 1991) as shown in this consolidation comprise Statutory Rules 1991 No. 440 amended as indicated in the Tables below.

Table of Statutory Rules

Table of Amendments