EXPLANATORY STATEMENT
STATUTORY RULES 1989 NO. 172
Issued by the Authority of the Minister for Primary Industries and Energy
WHEAT INDUSTRY FUND LEVY COLLECTION ACT 1989
WHEAT INDUSTRY FUND LEVY COLLECTION REGULATIONS
The Wheat Industry Fund Levy Collection Act 1989 (the Act), which received Royal Assent on 31 May 1989 and came into operation on 1 July 1989, provides for the collection of levy imposed under provisions of the Wheat Industry Fund Levy Act 1989.
Subsection 21(1) of the Act provides that 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.
Subsection 21(2) lists those things which may be prescribed by Regulation including providing for the timing and manner of payment of levies and other amounts payable under the Act, the keeping appropriate records and furnishing returns and the prescribing of penalties.
Section 4 of the Acts Intepretation Act 1901 provides that where an Act is expressed to confer power to make regulations, unless the contrary intention appears the power may be exercised and anything may be done for the purpose of enabling the exercise of the power, or of bringing the instrument into effect, before the Act concerned comes into operation, as if it had come into operation.
Subsection 3(1) of the Act provides that the term “value” means sales value as ascertained in accordance with the Regulations. However, subsection 21(3) provides that, in the making of Regulations for the purpose of defining “value”, the Governor-General shall take into consideration any relevant recommendation made to the Minister by the Grains Council of Australia. This requirement has been complied with.
Details of the proposed Regulations are given in Attachment A.
ATTACHMENT A
Details of the Proposed Regulations
Regulation 1 provides that the Regulations may be cited as the Wheat Industry Fund Levy Collection Regulations.
Regulation 2 provides that the definition of various words and expressions used in the Regulations is to be the same as established in the Act.
Regulation 3 provides a definition and interpretation for the term “sale value of wheat” as provided for under subsection 3(1) of the Act. The definition provides a means of determining an equitable figure to be applied as “value” to wheat regardless of the method of disposal or sale of the wheat. The definition covers the circumstances where sales are made to the Australian Wheat Board (AWB) for inclusion in the AWB’s pooling operations, cash sales to the AWB or other traders, and situations where no sales documentation or invoice exists.
Regulation 4 provides that levy and other monies payable under the Act shall be paid to the Collector of Public Moneys in the Department in Canberra.
Regulation 5 provides that levy payments in respect of wheat sold to the AWB for which a pool return is to be received shall be made 28 days following the quarter in which each pool return payment is received.
Regulation 6 provides that purchasers of receivers of wheat must provide a return containing specified particulars to the Secretary of the Department within 28 days of the end of the quarter to which the information relates. The regulation specifies the particulars to be contained in the return.
Regulation 7 provides that purchasers or receivers of wheat must keep appropriate records of the value of wheat purchased or received in each quarter and by State, and the State in which the wheat was produced. The regulation also provides for a penalty to apply for non-observance of this requirement.
Regulation 8 provides for a person required to sign any declaration or document under the Regulations, to appoint an authorised agent to sign the document on the person’s behalf. The form of the authorisation is given in Schedule 1 of the Regulations.
Regulation 9 provides for a document required to be signed by a person, body corporate or partnership to be signed by certain persons authorised by the person, body corporate or partnership.
Regulation 10 provides that a warrant to enter premises under section 14 of the Act may be in the form given in Schedule 2 of the Regulations.
Overview
The Wheat Industry Fund Levy Collection Act 1989 was enacted to facilitate the collection of levies imposed under the Wheat Industry Fund Levy Act 1989. This Act was passed by the Australian Parliament to ensure a systematic approach to collecting levies from wheat producers, which are essential for the funding of the Wheat Industry Fund. The primary objective of this legislation is to establish a clear framework for the collection of these levies, thereby supporting the wheat industry through the fund. The Act allows the Governor-General to make regulations necessary for the effective implementation of the levy collection process, including the determination of the timing and manner of payment, record-keeping, and penalties for non-compliance. These regulations, detailed in the Wheat Industry Fund Levy Collection Regulations, provide further clarity and operational guidelines to ensure the smooth functioning of the levy collection process.
Scope and Application
The Wheat Industry Fund Levy Collection Act 1989 applies to entities involved in the sale or purchase of wheat within Australia, including wheat growers, traders, and receivers. The Act is concerned with the collection of levies imposed under the Wheat Industry Fund Levy Act 1989 and encompasses various aspects such as the timing and manner of levy payments, record-keeping, and the submission of relevant returns. The Act's jurisdiction extends across the Commonwealth of Australia, ensuring a uniform approach to levy collection and compliance. Certain entities may be exempt from the application of the Act or its Regulations, although specific exclusions are not detailed in the explanatory statement. The Act empowers the Governor-General to issue Regulations to further define and operationalise the Act, including the specification of penalties for non-compliance. These Regulations, such as those in the Wheat Industry Fund Levy Collection Regulations, may be enacted before the Act comes into operation, in line with the provisions of the Acts Interpretation Act 1901. The Regulations provide detailed provisions on levy payments, the maintenance of records, the submission of returns, and the appointment of authorised agents for signing declarations and documents.
Key Provisions
The Wheat Industry Fund Levy Collection Act 1989 (the Act) is primarily concerned with the collection of levies imposed under the Wheat Industry Fund Levy Act 1989. Under section 21(1) of the Act, the Governor-General has the authority to make regulations that are necessary or convenient for the implementation of the Act. These regulations, known as the Wheat Industry Fund Levy Collection Regulations, provide detailed provisions for the collection and payment of the levies, as well as the keeping of records and submission of returns. One key provision is section 3(1), which defines "value" in terms of sales value as ascertained in accordance with the Regulations, and section 3(3), which requires the Governor-General to consider recommendations from the Grains Council of Australia when defining "value" in the regulations.
The Wheat Industry Fund Levy Collection Regulations impose several obligations on parties governed by the Act. For example, Regulation 4 mandates that levies and other monies payable under the Act must be paid to the Collector of Public Moneys in the Department in Canberra. Regulation 5 requires that payments for wheat sold to the Australian Wheat Board (AWB) for which a pool return is received be made within 28 days following the quarter in which the pool return payment is received. Regulation 6 imposes a requirement on purchasers or receivers of wheat to provide a return containing specified particulars to the Secretary of the Department within 28 days of the end of the quarter to which the information relates. Regulation 7 requires that purchasers or receivers of wheat must keep appropriate records of the value of wheat purchased or received in each quarter and by State, and the State in which the wheat was produced. These regulations ensure that the collection and reporting of levies are carried out in a systematic and transparent manner.
Failure to comply with the obligations and requirements set out in the Wheat Industry Fund Levy Collection Regulations may result in civil or criminal consequences. For example, Regulation 7 provides for a penalty to apply for non-observance of the record-keeping requirement. However, the specific penalties for breach of the regulations are not outlined in the Act or the regulations. It is likely that the penalties for non-compliance would be determined by the relevant courts or tribunals based on the severity of the breach and any relevant legislation. Nevertheless, the potential consequences of non-compliance serve as a deterrent to ensure adherence to the regulations and the proper collection of levies under the Wheat Industry Fund Levy Act 1989.