Primary Industries Levies and Charges Collection (Wheat) Regulations 1991

Primary Industries Levies and Charges Collection (Wheat) Regulations 1991

Statutory Rules 1991 No. 306 as amended

made under the

Wheat Industry Fund Levy Act 1989 and the Primary Industries Levies and Charges Collection Act 1991

Consolidated as in force on 21 July 1999

(includes amendments up to SR 1999 No. 122)

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

Primary Industries Levies and Charges Collection (Wheat) Regulations 1991

Statutory Rules 1991 No. 306 as amended

made under the

Wheat Industry Fund Levy Act 1989 and the Primary Industries Levies and Charges Collection Act 1991

Contents

Page

 1 Name of regulations [see Note 1] 

 2 Incorporation 

 3 Interpretation 

 5 Levy year 

 6 What is a process? 

 7 Who is a producer? 

 8 When is levy due for payment? 

 9 Who must lodge a quarterly return? 

 10 When must a quarterly return be lodged? 

 11 What must be included in a quarterly return? 

 12 Records to be kept 

 13 Records — 5 year retention period 

Notes

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1 Name of regulations [see Note 1]

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

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:

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

levy means levy imposed under:

 (a) the old Levy Act; or

 (b) Schedule 25 to the Excise Levies Act.

old Levy Act means the Wheat Levy Act 1989.

Note   Immediately before 1 July 1999, the Wheat Levy Act 1989 was called the Wheat Industry Fund Levy Act 1989.

quarter means:

 (a) the period beginning on the commencement of these regulations and ending on 30 September 1991; or

 (b) the period of 3 months ending on the last day of December, March, June and September in any year.

quarterly return means a return lodged under regulation 9.

value means sale value as defined in Part 5 of the Primary Industries Levies and Charges Regulations 1999.

5 Levy year

  For the purposes of the definition of levy year in subsection 4 (1) of the Collection Act, the following periods are prescribed in relation to wheat:

 (a) the period beginning when these regulations commence and ending on 30 June 1992;

 (b) each financial year beginning after 30 June 1992.

6 What is a process?

  For the purposes of the definition of process  in subsection 4 (1) of the Collection Act, the following operations in relation to wheat are prescribed:

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

 (b) grading solely for seed purposes.

7 Who is a producer?

  Wheat is a prescribed product for the purposes of paragraph (b) of the definition of producer in subsection 4 (1) of the Collection Act.

8 When is levy due for payment?

  For the purposes of section 6 of the Collection Act, levy payable for:

 (aa) seed wheat for sowing; or

 (b) wheat subject to pooling arrangements; or

 (c) wheat delivered by a producer to another person; or

 (d) wheat processed by or for the producer and used for a commercial purpose;

  is due for payment on the last day for lodging a return for the wheat.

Note   For penalty, see section 15 of the Collection Act.

9 Who must lodge a quarterly return?

  Each of the following persons must lodge a quarterly return:

 (a) a producer who:

 (i) sells or delivers wheat in the quarter, except to a first purchaser, a buying agent, a selling agent or a receiver; or

 (ii) uses the products or by-products of wheat processed by or on behalf of the producer for a commercial purpose;

 (b) a first purchaser or buying agent who buys wheat in the quarter;

 (c) a selling agent who sells wheat in the quarter;

 (d) a receiver who receives wheat in the quarter.

Note   For penalty, see section 24 of the Collection Act.

10 When must a quarterly return be lodged?

  A person required to lodge a quarterly return must lodge the return on or before the twenty-eighth day after the end of the quarter when:

 (a) in respect of wheat subject to pooling arrangements — a payment is made for the wheat; and

 (b) in respect of other wheat, the wheat:

 (i) is delivered or sold; or

 (ii) is processed by or for the producer and used for a commercial purpose.

11 What must be included in a quarterly return?

 (1) A quarterly return must:

 (a) set out the relevant particulars referred to in subregulation (2); and

 (b) include a declaration, signed by the person, that the information set out in the return is correct in every material particular; and

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

 (2) The following particulars are to be included in a return:

 (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 a post office bag;

 (b) if the person lodging the return has a post office box address or a post office bag address — that address;

 (c) the quarter to which the return relates;

 (d) the sale value of any wheat processed by or for the producer for a commercial purpose;

 (e) the sale value of the wheat delivered, purchased, received or sold by the person in the quarter; and

 (f) the State or States in which the wheat was produced; and

 (g) the sale value of the wheat delivered, purchased, received or sold in each State; and

 (h) the total amount of levy payable for the wheat.

12 Records to be kept

 (1) A producer must keep records showing:

 (a) the sale value of wheat delivered or sold in each quarter; and

 (b) the quantity of wheat processed by or for the producer and used for a commercial purpose; and

 (c) the State or States in which the wheat was produced.

Penalty:   $1,000.

 (2) A first purchaser, buying agent, selling agent or receiver of wheat must keep records showing:

 (a) the sale value of wheat purchased, sold or received in each quarter; and

 (b) the State or States in which that wheat was produced; and

 (c) the sale value of the wheat purchased, sold or delivered in each State; and

 (d) any amount deducted from a payment made to a producer in respect of an amount of levy or penalty payable in respect of the wheat.

Note   In relation to penalty, see section 15, 16 and 17 of the Collection Act.

Penalty:   $1,000.

13 Records — 5 year retention period

  A person who is required to keep records about wheat under regulation 12 must retain the records for 5 years after the last day for lodging a return for the wheat.

Penalty:   $1,000.

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

Note 1

The Primary Industries Levies and Charges Collection (Wheat) Regulations 1991 (in force under the Wheat Industry Fund Levy Act 1989 and the Primary Industries Levies and Charges Collection Act 1991) as shown in this consolidation comprise Statutory Rules 1991 No. 306 amended as indicated in the Tables below.

Table of Statutory Rules

Table of Amendments