Stevedoring Industry Levy Collection Regulations

Administered by Department of Infrastructure, Transport, Regional Development, Communications, Sport and the Arts

Legislation au F1996B00310 Regulations Not in force Legislative Instrument

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Stevedoring Industry Levy Collection Regulations

Statutory Rules 1977 No. 237 as amended

made under the

Stevedoring Industry Levy Collection Act 1977

This compilation was prepared on 23 September 2004
taking into account amendments up to SR 1994 No. 453

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

Contents

 1 Citation [see Note 1] 

 2 Interpretation 

 4 Prescribed document for the purposes of subsection 3 (2) of the Act             

 7 Returns 

 8 Manner of payment of levy 

 9 Form of warrant under section 10 of the Act 

 10 Overpayments 

 11 Records to be kept 

 12 Information to be given to prescribed person 

Schedule  

Form 2  

Notes  

 

 

1 Citation [see Note 1]

  These Regulations may be cited as the Stevedoring Industry Levy Collection Regulations.

2 Interpretation

  In these Regulations:

accounting officer has the same meaning as in the Audit Act 1901.

container system unit means a container (including a lift van or a tank, but not including a vehicle):

 (a) designed for repeated use as a unit of cargo-handling equipment in the transport of goods by ships or aircraft specially constructed, adapted or equipped for the handling and carrying of containers of the kind to which the container belongs in the course of a transportation system in which goods are transported to, in and from the ship or aircraft in containers of that kind; and

 (b) fitted with devices to permit its ready handling in the course of that system;

and includes normal accessories and equipment of such a container when exported from Australia with the container.

Department means the Department of Industrial Relations.

mobile equipment means any of the following items of equipment, that is to say:

 (a) a mobile crane;

 (b) a fork-lift;

 (c) a straddle truck;

 (d) a front-end loader;

 (e) an item of road-making equipment;

 (f) an item of earth-moving equipment;

being an item of equipment operated principally by a volatile spirit, steam, gas, oil, electricity or any other means other than human or animal power.

public moneys has the same meaning as in the Audit Act 1901.

Receiver of Public Moneys means, in relation to an office of the Department, an accounting officer at the office charged with collecting public moneys comprising levy or amounts payable to the Commonwealth under section 7 of the Act.

Secretary means the Secretary to the Department.

the Act means the Stevedoring Industry Levy Collection Act 1977.

vehicle means a car, truck, lorry, prime-mover, tractor, motor cycle or other motor vehicle, and includes a trailer or caravan.

4 Prescribed document for the purposes of subsection 3 (2) of the Act

  For the purposes of subsection 3 (2) of the Act, the statement referred to insubsection 8A (1) of the Act is a prescribed document.

7 Returns

  For the purposes of paragraph 6 (3) (a) of the Act, the Secretary to the Department is the prescribed person.

8 Manner of payment of levy

  Payment of levy and of amounts payable under section 7 of the Act is to be made by forwarding the amount payable to:

 

The Collector of Public Moneys

Department of Industrial Relations

GPO Box 9879

CANBERRA ACT 2601.

9 Form of warrant under section 10 of the Act

  For the purposes of section 10 of the Act, a warrant shall be in accordance with Form 2 in the Schedule.

10 Overpayments

  Where an employer has paid an amount to the Commonwealth by way of levy in relation to a period, being an amount in excess of the amount of levy payable by him in relation to that period, the Secretary shall cause the amount of that overpayment to be repaid to the employer.

11 Records to be kept

  An employer shall keep full records relating to his employment of stevedoring employees; for a period of 6 years after the employment to which those records relate.

Penalty:   10 penalty units.

12 Information to be given to prescribed person

 (1) An employer shall furnish such information as:

 (a) he has in relation to his employment of stevedoring employees; and

 (b) a prescribed person requires him to give;

to that prescribed person.

Penalty:   10 penalty units.

 (2) In subregulation (1), prescribed person means the Secretary or a person who is an authorized person, or is included in a class of authorized persons, for the purposes of section 10 of the Act.

Schedule    

Form 2   

(regulation 7)

 

Stevedoring Industry Levy Collection Act

 

SEARCH WARRANT UNDER SUBSECTION 10 (3)

 

To: [full name], an authorized person within the meaning of section 10 of the Stevedoring Industry Levy Collection Act 1977.

WHEREAS, on an application under subsection 10 (2) of that Act in relation to premises at              , I, [full name], a Justice of the Peace, am satisfied, by information on oath (or affirmation):

 (a) that there is reasonable ground for believing that there are on those premises books [or documents or papers or as the case may be] relating to the employment of stevedoring employees within the meaning of that Act, being employment in respect of which levy imposed by the Stevedoring Industry Levy Act 1977 is, or may be, payable; and

 (b) that the issue of a warrant is reasonably required for the purposes of that first-mentioned Act:

YOU ARE HEREBY AUTHORIZED, with such assistance as you think necessary, to enter the premises at              , during the hours of               [or at any time], and if necessary by force, for the purpose of exercising the functions of an authorized person under section 10 of that first-mentioned Act, namely, to search for, inspect, take extracts from and make copies of, any books [or documents or papers or as the case may be] relating to the employment of stevedoring employees, being employment in respect of which such a levy is, or may be, payable:

AND for so going, this shall be your sufficient warrant.

Dated this day of 19 .

 

 Justice of the Peace

Notes to the Stevedoring Industry Levy Collection Regulations

Note 1

The Stevedoring Industry Levy Collection Regulations (in force under the Stevedoring Industry Levy Collection Act 1977) as shown in this compilation comprise Statutory Rules 1977 No. 237 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

1977 No. 237

2 Dec 1977

2 Dec 1977

 

1978 No. 163

5 Sept 1978

5 Sept 1978

1982 No. 85

23 Apr 1982

23 Apr 1982

1991 No. 12

5 Feb 1991

5 Feb 1991

1991 No. 14

5 Feb 1991

5 Feb 1991

1994 No. 289

18 Aug 1994

18 Aug 1994

1994 No. 453

30 Dec 1994

18 Aug 1994

Table of Amendments

ad. = added or inserted      am. = amended      rep. = repealed      rs. = repealed and substituted

Provision affected

How affected

R. 2.................

am. 1978 No. 163; 1982 No. 85

R. 3.................

rep. 1994 No. 289

R. 4.................

am. 1994 No. 289

R. 5.................

am. 1978 No. 163

 

rs. 1991 No. 14

 

rep. 1994 No. 289

R. 6.................

am. 1991 No. 12

 

rep. 1994 No. 289

R. 8.................

rs. 1982 No. 85; 1991 No. 14

Rr. 11, 12.............

am. 1991 No. 12; 1994 No. 289

Schedule.............

am. 1978 No. 163; 1994 Nos. 289 and 453

Form 1...............

am. 1978 No. 163

 

rep. 1994 No. 289

Form 2...............

am. 1994 No. 453

 

 

 

Overview

The Stevedoring Industry Levy Collection Regulations were enacted in 1977 under the Stevedoring Industry Levy Collection Act 1977. This legislation was introduced to address the need for a structured and efficient process for the collection of the stevedoring industry levy, which is a tax levied on employers in the stevedoring industry to fund the Stevedoring Industry Fund. The policy objective is to ensure that the levy is collected accurately and efficiently to support the industry’s workforce. These regulations are administered by the relevant department and provide detailed guidelines on levy payment, record-keeping, and the handling of overpayments. The Regulations also specify the procedures for the issuance of search warrants to authorised persons for inspecting relevant documents.

Scope and Application

The Stevedoring Industry Levy Collection Regulations, which were established under the Stevedoring Industry Levy Collection Act 1977, outline the processes and requirements for collecting a levy on the stevedoring industry in Australia. These regulations apply to employers in the stevedoring industry who are required to pay a levy on the wages of their stevedoring employees. The levy is collected by the Department of Industrial Relations, and the regulations specify the manner of payment, the form of warrant for inspections, and the process for handling overpayments. Additionally, employers are mandated to keep detailed records of their stevedoring employee employment for six years and to furnish relevant information to the Secretary or an authorized person as required. These regulations have a national reach and do not specify any exclusions or exemptions but are subject to amendments through subordinate instruments.

Key Provisions

The Stevedoring Industry Levy Collection Regulations (SR 1977 No. 237) provide detailed rules under the Stevedoring Industry Levy Collection Act 1977. These regulations, as amended, outline specific requirements for levy collection, record-keeping, and compliance by employers within the stevedoring industry. The regulations establish the process for levy payments, the prescribed form for warrants, and the procedures for handling overpayments. They also detail the obligations of employers to maintain records and furnish information related to the employment of stevedoring employees. Employers are required to keep comprehensive records of their stevedoring employees' employment for six years post-employment, as stipulated in Regulation 11. These records must be made available to the prescribed person, which is the Secretary to the Department of Industrial Relations or an authorized person, as outlined in Regulation 12. Employers must furnish any requested information regarding the employment of stevedoring employees to the prescribed person. Failure to comply with these record-keeping and information-provision obligations may result in a penalty of 10 penalty units. Under Regulation 8, employers must remit the levy and any related amounts payable to the Commonwealth by forwarding the sum to the Collector of Public Moneys at the Department of Industrial Relations, located at GPO Box 9879, Canberra ACT 2601. The form of the warrant for levy collection is prescribed in Form 2, as per Regulation 9. In cases where an employer overpays the levy, the Secretary must arrange for the overpayment amount to be repaid to the employer, as stated in Regulation 10. Violations of the regulatory obligations, such as failure to keep required records or provide necessary information, are subject to penalties. As per Regulation 11, failure to maintain records results in a penalty of 10 penalty units. Similarly, under Regulation 12, failure to furnish required information carries the same penalty. These penalties underscore the importance of compliance with the regulatory requirements.

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