Overview

The Wheat Levy Act 1989 was enacted by the Parliament of Australia to impose a levy on wheat produced in Australia, which was subsequently used to fund the wheat industry. This Act was designed to address the need for dedicated funding to support the wheat industry, which plays a significant role in the Australian economy. The levy was payable by the producer of the wheat and was subject to certain exemptions, such as where the wheat was used for domestic purposes and not for commercial purposes. The Act was repealed by the Wheat Marketing Amendment Act 1997 and the Primary Industries Levies and Charges (Consequential Amendments) Act 1999. The policy objective of the Wheat Levy Act 1989 was to provide a stable source of funding for the wheat industry, which was essential for its continued growth and development. The Wheat Levy Act 1989 was subject to amendment by the Governor-General, who had the power to make regulations prescribing matters required or permitted by the Act. The regulations could include matters such as the rate of levy, which was subject to certain minimum thresholds. The regulations were to be made in consultation with the Grains Council of Australia, which provided recommendations to the Minister on matters related to the wheat industry. The Wheat Levy Act 1989 was a crucial piece of legislation for the wheat industry in Australia, providing a stable source of funding that was essential for its continued growth and development.

Scope and Application

The Wheat Levy Act 1989 applies to wheat produced in Australia, imposing a levy on such wheat when it is delivered by the producer to another person, except for storage on behalf of the producer, or when it is processed by or for the producer on or after 1 July 1989. This Act applies to the Crown in right of each of the States, the Australian Capital Territory, and the Northern Territory. The levy is payable by the producer of the wheat and is calculated at a rate of 5% of the value of the wheat, or at a lower rate as may be prescribed under section 9. Exemptions from the levy include instances where the total amount of levy payable in respect of wheat delivered or processed by a producer in a levy year is less than a prescribed minimum amount for that levy year, or where the wheat is processed and the products and by-products of that processing are used by the producer for domestic purposes but not for commercial purposes. The Governor-General may make regulations necessary or convenient for carrying out or giving effect to this Act, including regulations prescribing the rate of levy, subject to certain conditions. This Act is repealed by Act No. 32 of 1999.

Key Provisions

The Wheat Levy Act 1989 (Cth) imposes a levy on wheat produced in Australia. According to section 5, the levy applies to wheat that is delivered by the producer to another person, except for storage on behalf of the producer, or processed by or for the producer on or after 1 July 1989. The rate of the levy is defined in section 6, which stipulates that it is 5% of the value of the wheat, unless a lower percentage is prescribed under section 9. The levy is payable by the producer of the wheat, as outlined in section 7. Exemptions from the levy are provided in section 8, such as when the total amount of levy payable is less than the prescribed minimum amount for that levy year, or when the wheat is processed for domestic purposes only and not for commercial purposes. Regulations are permitted under section 9 to prescribe matters required or permitted by the Act, including the rate of levy, subject to certain conditions. The Wheat Levy Act 1989 imposes obligations on wheat producers in Australia. Producers must ensure that they comply with the levy requirements outlined in the Act, including delivering wheat to another person for purposes other than storage or processing it themselves on or after 1 July 1989. Producers must also be aware of any regulations made under the Act that may affect the rate of levy or other aspects of the levy requirements. The Act also requires producers to maintain records and provide information to the relevant authorities as necessary to enable the calculation and payment of the levy. The Wheat Levy Act 1989 provides for offences and penalties for non-compliance with the Act. Section 10 of the Act states that any person who fails to comply with the Act or any regulations made under the Act is liable to a penalty. The penalty for each offence is a fine of up to $22,000 for an individual and $110,000 for a body corporate, as well as any other penalties that may be imposed under other Acts. Additionally, section 11 of the Act provides that any person who makes a false or misleading statement in connection with the levy is liable to a penalty of up to $11,000 for an individual and $55,000 for a body corporate, as well as any other penalties that may be imposed under other Acts. The Act also provides for civil and criminal consequences for breach, including maximum penalties where stated.