Sugar Cane Levy Collection Act 1987

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Sugar Cane Levy Collection Act 1987

No. 26 of 1987

 

An Act to make provision for the collection of levy imposed by the Sugar Cane Levy Act 1987

[Assented to 26 May 1987]

BE IT ENACTED by the Queen, and the Senate and the House of Representatives of the Commonwealth of Australia, as follows:

Short title

1. This Act may be cited as the Sugar Cane Levy Collection Act 1987. Commencement

2. This Act shall come into operation, or shall be deemed to have come into operation, as the case requires, on the day on which the Sugar Cane Levy Act 1987 receives or received the Royal Assent.


Interpretation

3. (1) In this Act, unless the contrary intention appears:

“appoint” includes re-appoint;

“authorised person” means a person who is, by virtue of an appointment under section 13, an authorised person for the purposes of the provision in which the expression occurs.

(2) Except so far as the contrary intention appears, an expression used in this Act and in the Sugar Cane Levy Act 1987 has the same meaning in this Act as in that Act.

Act to bind Crown

4. This Act binds the Crown in right of each of the States, of the Northern Territory and of Norfolk Island.

Time for payment of levy

5. Levy on accepted sugar cane is due and payable on the expiration of 28 days, or such longer period as is prescribed from time to time, after the last day of the month in which that sugar cane was accepted at the sugar mill for processing.

Miller’s liability in relation to levy payable by grower

6. (1) For the better securing of the payment of levy on accepted sugar cane that is payable by the grower of that sugar cane, the miller of that sugar cane is liable to pay to the Commonwealth an amount (in this section referred to as the “relevant amount”) equal to levy on that sugar cane that has become payable by the grower but has not been paid to, or recovered by, the Commonwealth.

(2) Notwithstanding any law of a State or Territory, or any agreement (whether entered into before or after the commencement of this Act), to the contrary, a miller of accepted sugar cane may, for the purpose of ensuring that the miller is provided with the funds necessary for the due payment by the miller under subsection (1) of the relevant amount, deduct from any money payable by the miller for that sugar cane an amount equal to, or that may reasonably be expected to be equal to, the relevant amount.

(3) Where a miller of accepted sugar cane deducts an amount under subsection (2), the grower is, upon the levy becoming payable, discharged from the grower’s liability to pay the levy to the extent of the amount so deducted, but the miller’s liability under subsection (1) is not affected.

(4) Where, under subsection (1), an amount in respect of levy payable by a grower of accepted sugar cane is paid by, or is recovered by the Commonwealth from, the miller of that sugar cane:

(a) the grower is, to the extent of that amount, discharged from so much of the grower’s liability to the Commonwealth to pay that levy as has not been previously discharged; and


(b) the miller may recover from the grower, by set-off or otherwise, an amount equal to the amount discharged by virtue of paragraph (a) of this subsection.

Penalty for non-payment

7. (1) Where the liability of a person to pay levy is not discharged at or before the time when that levy is due and payable, there is payable to the Commonwealth by way of penalty, in addition to that levy, an amount calculated at the rate of 20% per annum on that levy or on so much of that levy as from time to time remains unpaid, to be computed from the time when that levy became due and payable.

(2) A penalty under subsection (1) relating to levy on accepted sugar cane is payable by the miller of that sugar cane.

(3) Where:

(a) a miller of accepted sugar cane has, under subsection 6 (2), made a deduction, in respect of levy payable on that sugar cane, from an amount payable by the miller; and

(b) the miller has not at or before the time when, under section 5, the levy becomes due and payable by the grower, paid to the Commonwealth the whole or any part of the amount so deducted;

there is payable by the miller to the Commonwealth by way of penalty, in addition to the amount payable by the miller to the Commonwealth under subsection 6 (1), an amount calculated at the rate of 20% per annum on the amount of the deduction, or so much of that amount as from time to time remains unpaid, to be computed from the time when the levy became due and payable.

(4) The Minister or, subject to subsection (5), an authorised person, may, in a particular case, for reasons that the Minister or the authorised person, as the case may be, in his or her discretion thinks sufficient, remit the whole or a part of an amount payable under this section.

(5) The power under subsection (4) to remit the whole or a part of an amount payable under this section shall not be exercised by an authorised person if the amount, before remission, exceeds $500.

Recovery of levy etc.

8. The following amounts may be recovered by the Commonwealth as debts due to the Commonwealth:

(a) levy that is due and payable;

(b) an amount that is payable to the Commonwealth under subsection 6 (1);

(c) an amount that is payable by way of penalty under section 7.

Refund of levy

9. (1) Where an amount of a kind referred to in section 8 has been overpaid, an amount equal to the amount of the overpayment shall be refunded by the Commonwealth.


(2) Where:

(a) an amount is to be refunded by the Commonwealth under subsection (1); and

(b) that amount has been taken into account under paragraph 7 (1) (a) of the Rural Industries Research Act 1985 in calculating an amount to be paid into the Research Fund established under that Act in relation to goods of a kind in respect of which levy is imposed under the Sugar Cane Levy Act 1987;

the amount of the refund shall be paid from that Research Fund.

Power to call for information

10. An authorised person may, by notice in writing given or sent by post to a person, require the person to give to the authorised person, within such time (being not less than 14 days after receipt of the notice) as is specified in the notice, such return or information in relation to matters relevant to the operation of this Act as is specified in the notice, including a return or information verified by statutory declaration.

Access to premises

11. (1) An authorised person may, with the consent of the occupier of any premises, enter those premises for the purpose of exercising the powers of an authorised person under this section.

(2) Where an authorised person has a reasonable ground for believing that:

(a) particular premises are a sugar mill; or

(b) there are examinable documents on particular premises; the authorised person may make application to a Justice of the Peace for a warrant authorising the authorised person to enter the premises for the purpose of exercising the powers of an authorised person under this section.

(3) If, on an application under subsection (2), the Justice of the Peace is satisfied, by information on oath or affirmation, that:

(a) there is a reasonable ground for believing that:

(i) the premises to which the application relates are a sugar mill; or

(ii) there are examinable documents on the premises to which the application relates; and

(b) the issue of the warrant is reasonably required for the purposes of this Act;

the Justice of the Peace may grant a warrant authorising the authorised person, with such assistance as is reasonable and the authorised person thinks necessary, to enter the premises during such hours of the day or night as the warrant specifies, or, if the warrant so specifies, at any time, using such force as is necessary and reasonable, for the purpose of exercising the powers of an authorised person under this section.


(4) A warrant granted under this section shall specify a day, not later than 28 days after the day of issue of the warrant, on which the warrant ceases to have effect.

(5) Where an authorised person has entered any premises under this section, the authorised person may:

(a) search for, examine, and take stock of, sugar cane or raw sugar; and

(b) search for, inspect, take extracts from, and make copies of, any examinable documents.

(6) A person shall not, without reasonable excuse, obstruct or hinder an authorised person acting under subsection (1) or under a warrant issued under subsection (3).

Penalty: $1,000 or imprisonment for 6 months, or both.

(7) In this section, “examinable documents” means:

(a) any documents relating to financial dealings between persons who grow or deliver sugar cane and:

(i) persons to whom sugar cane is delivered; or

(ii) persons who accept sugar cane for processing; and

(b) any documents relating to the production, carriage, delivery, processing, purchase, storage or sale of sugar cane or the production or storage of raw sugar.

Offences in relation to returns etc.

12. (1) A person shall not, without reasonable excuse, refuse or fail to submit a return or provide information that is required by or under this Act or the regulations to be submitted or provided.

(2) A person is not excused from submitting a return or providing information that the person is required by or under this Act or the regulations to submit or provide on the ground that the return or information might tend to incriminate the person, but any return or information so submitted or provided, and any information or thing (including any document) obtained as a direct or indirect consequence of the submitting of the return or the provision of the information, as the case may be, is not admissible in evidence against the person in:

(a) criminal proceedings other than proceedings for an offence against subsection (1) or (3); or

(b) proceedings for recovery of a penalty payable under section 7.

(3) A person shall not present a document, make a statement, or submit a return, that the person knows to be false or misleading in a material particular, to a person performing duties in relation to this Act.

Penalty:

(a) in the case of a natural person—$1,000 or imprisonment for 6 months, or both; or

(b) in the case of a body corporate—$5,000.


Appointment of authorised persons

13. The Minister may, by writing, appoint persons, or classes of persons, to be authorised persons for the purposes of a specified provision of this Act.

Review of decisions

14. An application may be made to the Administrative Appeals Tribunal for a review of a decision made under subsection 7 (4).

Regulations

15. The Governor-General may make regulations, not inconsistent with this Act, prescribing matters:

(a) required or permitted by this Act to be prescribed; or

(b) necessary or convenient to be prescribed for carrying out or giving effect to this Act;

and in particular:

(c) providing for the manner of payment of levy and other money payable to the Commonwealth under this Act;

(d) requiring the keeping of records in respect of sugar cane by growers of sugar cane, millers of accepted sugar cane and such other persons (if any) as are prescribed;

(e) requiring growers of sugar cane, millers of accepted sugar cane and such other persons (if any) as are prescribed, to provide returns for the purposes of this Act; and

(f) prescribing penalties, not exceeding a fine of $500, for offences against the regulations.

 

[Minister’s second reading speech made in—

House of Representatives on 2 April 1987

Senate on 7 May 1987]

Overview

The Sugar Cane Levy Collection Act 1987 was enacted by the Commonwealth Parliament to provide a framework for the collection of a levy imposed by the Sugar Cane Levy Act 1987 on sugar cane processed in Australia. The Act aims to ensure the effective collection of this levy by establishing the responsibilities of millers, growers, and the Commonwealth in relation to the payment, deduction, and recovery of the levy. It also includes provisions for the imposition of penalties for non-payment and the refund of overpaid levies. The policy objective of the Act is to secure the payment of the levy and to facilitate the enforcement of the Sugar Cane Levy Act 1987. The Act binds the Crown and applies to sugar cane accepted for processing at a sugar mill. It stipulates that the levy is due and payable 28 days after the last day of the month in which the sugar cane was accepted for processing. The Act also makes millers liable to pay the levy on behalf of growers if it is not paid, and allows millers to deduct the levy from payments to growers. The Act provides for penalties for non-payment and outlines the process for the recovery of levies and refunds of overpayments. Authorised persons are granted powers to access information and premises to enforce the Act, and penalties are provided for offences against the Act and its regulations.

Scope and Application

The Sugar Cane Levy Collection Act 1987 applies to the collection of a levy imposed on sugar cane in Australia, specifically targeting the growers, millers, and other relevant entities involved in the sugar cane industry. This Act is geographically applicable across the Commonwealth, binding the Crown in right of each of the States, the Northern Territory, and Norfolk Island. It ensures the proper collection of the sugar cane levy as outlined in the Sugar Cane Levy Act 1987. The Act mandates that the levy on accepted sugar cane is due and payable 28 days after the last day of the month in which the sugar cane was accepted at the sugar mill for processing. The miller of the sugar cane is held liable to pay the levy on behalf of the grower, with provisions for deductions from payments to the grower and penalties for non-payment. The Act also empowers authorised persons to call for information, access premises for inspection, and enforce compliance with its provisions, including the ability to apply for a warrant to enter premises if necessary. The Act includes provisions for the recovery of levies and penalties, as well as the refund of overpaid levies, and establishes penalties for non-compliance, including fines and imprisonment. The Act extends its application through subordinate regulations which may prescribe matters such as the manner of payment of the levy, record-keeping requirements, and penalties for offences against the regulations. These regulations, not exceeding a fine of $500, provide additional detail and operational guidelines necessary for the effective enforcement of the Act. The Act ensures that all relevant entities within the sugar cane industry are subject to its provisions, with specific measures in place to secure compliance and facilitate the collection of the levy.

Key Provisions

The Sugar Cane Levy Collection Act 1987 (the "Act") primarily establishes the framework for the collection of a levy imposed by the Sugar Cane Levy Act 1987. The Act specifies that the levy on accepted sugar cane is due and payable 28 days after the last day of the month in which the sugar cane was accepted at the sugar mill for processing (section 5). The Act also imposes a liability on millers to ensure payment of the levy, allowing them to deduct the levy amount from payments they owe to growers (section 6). This liability extends to ensuring the payment of any penalty for late or non-payment of the levy (section 7). Under the Act, millers are required to pay the levy to the Commonwealth and may deduct the levy from payments due to growers to secure the funds needed for this purpose. The Act mandates that if a miller makes such a deduction, the grower is discharged from their liability to the extent of the deduction, although the miller's liability remains unaffected (section 6(3) and (4)). Additionally, if a miller fails to pay the levy deducted from the grower, they face additional penalties (section 7(3)). The Act imposes significant penalties for non-payment of the levy. If a person fails to pay the levy by the due date, a penalty is imposed at a rate of 20% per annum on the unpaid levy (section 7(1)). This penalty is payable by the miller of the sugar cane and accrues from the time the levy becomes due and payable. Furthermore, if a miller deducts the levy from a payment to a grower but fails to remit it to the Commonwealth, an additional penalty of 20% per annum applies to the amount deducted (section 7(3)). The Minister or an authorised person may remit all or part of these penalties in certain circumstances, though the authorisation to remit cannot exceed $500 (section 7(4) and (5)). The Act also includes provisions for the recovery of debts, including the levy, penalties, and any amounts paid by the miller under section 6(1) (section 8). It mandates that overpayments be refunded (section 9) and grants authorised persons the power to call for information and enter premises to examine documents and sugar cane (sections 10 and 11). The Act criminalises the obstruction of authorised persons (section 11(6)) and imposes penalties for refusing to submit required returns or providing false information (section 12). The maximum penalty for natural persons who commit such offences is $1,000 or imprisonment for six months, or both, while for body corporates, the penalty is $5,000 (section 12(2)).

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