Primary Industries Levies and Charges Collection (Coarse Grains) Regulations 1992

Statutory Rules 1992 No. 306 as amended

made under the

Primary Industries Levies and Charges Collection Act 1991 and the Coarse Grains Levy Act 1992

Consolidated as in force on 6 October 1999

(includes amendments up to SR 1999 No. 120)

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

Primary Industries Levies and Charges Collection (Coarse Grains) Regulations 1992

Statutory Rules 1992 No. 306 as amended

made under the

Primary Industries Levies and Charges Collection Act 1991 and the Coarse Grains Levy Act 1992

Contents

Page

 1 Name of regulations [see Note 1] 

 2 Commencement 

 3 Incorporation 

 4 Interpretation 

 6 What is a levy year? 

 7 What is a process? 

 8 When is levy due for payment? 

 9 Liability of intermediaries for levy 

 10 Who must lodge quarterly returns?[see Note 2] 

 11 When must a quarterly return be lodged? 

 12 What must be included in a quarterly return? 

 13 Records to be kept 

 14 Records — 5 year retention period 

 15 Repeal of Primary Industries Levies and Charges Collection (Barley Research) Regulations and Primary Industries Levies and Charges Collection (Triticale) Regulations             

 16 Transitional — grain harvested before 1 October 1992 

Notes

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1 Name of regulations [see Note 1]

  These regulations are the Primary Industries Levies and Charges Collection (Coarse Grains) Regulations 1992.

2 Commencement

  These Regulations commence on 1 October 1992.

3 Incorporation

  The Primary Industries Levies and Charges Collection Regulations are incorporated and must be read as one with these Regulations.

4 Interpretation

  In these Regulations, unless the contrary intention appears:

barley grain means grain harvested from barley.

canary seed means grain harvested from Phalaris canariensis.

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

grain sorghum means grain harvested from Sorghum bicolor (grain sorghum types).

levy means levy imposed under:

 (a) the old Levy Act; or

 (b) Schedule 4 to the Excise Levies Act.

levy year means the levy year prescribed under regulation 6.

maize means grain harvested from Zea Mays (grain maize types).

millet means grain harvested from Echinochloa frumantaceae synonym utilis, Panicum miliaceum or Setaria italica (grain millet types).

oat grain means grain harvested from oats.

old Levy Act means the Coarse Grains Levy Act 1992.

pool means a pool of a particular variety, quality or grade of leviable coarse grain established by an organisation marketing leviable coarse grain.

purchaser means a first purchaser, receiver or buying agent.

quarter means a period of 3 months ending on the last day of December, March, June or September.

quarterly return means a return lodged under regulation 11.

rye grain means grain harvested from cereal rye.

triticale grain means grain harvested from triticale.

value means sale value as defined in Part 2 of the Primary Industries Levies and Charges Regulations 1999.

Note   Collection Act is defined in the Primary Industries Levies and Charges Collection Regulations.

6 What is a levy year?

  For the purposes of the definition of levy year in subsection 4 (1) of the Collection Act, a financial year is prescribed in relation to leviable coarse grain.

7 What is a process?

  For the purpose of the definition of process in subsection 4 (1) of the Collection Act, the following operations in relation to leviable coarse grain are prescribed:

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

 (b) grading solely for seed purposes.

8 When is levy due for payment?

  For the purpose of section 6 of the Collection Act, levy payable for leviable coarse grain is due for payment:

 (a) on the day on which a return is lodged in relation to the grain; or

 (b) if a return is not lodged within the period required under regulation 11 — on the last day of that period.

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

9 Liability of intermediaries for levy

  Leviable coarse grain is a product to which paragraphs 7 (2) (a) and (b) of the Collection Act apply.

10 Who must lodge quarterly returns?

  A quarterly return for leviable coarse grain must be lodged by:

 (a) a producer who processes or exports, in the quarter, leviable coarse grain other than grain to which subsection 13 (1) of the old Levy Act, or subclause 5 (3) of Schedule 4 to the Excise Levies Act, applies; and

 (b) a purchaser who takes delivery of leviable coarse grain, in the quarter, for a purpose other than storage on behalf of the producer; and

 (c) a selling agent who sells, on behalf of a producer, leviable coarse grain in the quarter.

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

11 When must a quarterly return be lodged?

  A quarterly return must be lodged on or before the 28th day after the end of the quarter.

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

12 What must be included in a quarterly return?

 (1) A quarterly return must:

 (a) set out:

 (i) 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 post office bag; and

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

 (iii) the quarter to which the return relates; and

 (iv) the type of leviable coarse grain to which the return relates; and

 (v) the amount of levy payable on all leviable coarse grain to which the return relates; and

 (vi) all the particulars referred to in subregulation (2), (3) or (4) that are applicable to the person lodging the return; and

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

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

 (2) The particulars to be included in a return lodged by a producer of leviable coarse grain are:

 (a) the quantity in tonnes, and value, of each type of leviable coarse grain that was:

 (i) delivered for a purpose other than storage by another person on behalf of the producer; or

 (ii) processed; or

 (iii) exported;

  by the producer in the quarter; and

 (b) the amount of levy payable on each type of leviable coarse grain that the producer delivered, processed or exported in the quarter.

 (3) The particulars to be included in a return lodged by a purchaser of leviable coarse grain are:

 (a) the quantity in tonnes, and value, of each type of leviable coarse grain (other than grain delivered for storage on behalf of the producer) delivered to the purchaser in the quarter; and

 (b) the amount of levy payable on each type of leviable coarse grain delivered to the purchaser in the quarter.

 (4) The particulars to be in included in a return lodged by a selling agent are:

 (a) the quantity in tonnes, and value, of each type of leviable coarse grain sold by the selling agent on behalf of a producer in the quarter; and

 (b) the amount of levy payable on each type of leviable coarse grain sold by the selling agent on behalf of a producer in the quarter.

13 Records to be kept

 (1) A producer who sells, processes or exports leviable coarse grain must keep, or cause to be kept, records showing the quantity and value of each type of leviable coarse grain sold, processed or exported, as the case requires, in each quarter.

 (2) A purchaser of leviable coarse grain must keep, or cause to be kept, records showing:

 (a) the quantity, value and source of each type of leviable coarse grain delivered to the purchaser in each quarter; and

 (b) the amount, if any, deducted in accordance with subsection 8 (1) of the Collection Act from a payment made to a producer, in respect of an amount of levy.

 (3) A selling agent who sells leviable coarse grain must keep, or cause to be kept, records showing:

 (a) the quantity, value and source of each type of leviable coarse grain sold by the selling agent on behalf of a producer in each quarter; and

 (b) the amount, if any, deducted in accordance with subsection 8 (1) of the Collection Act from a payment made to a producer, in respect of an amount of levy.

Penalty:   $1,000.

14 Records — 5 year retention period

  Records kept in relation to leviable coarse grain must be retained for 5 years after the last day for lodging a return for the leviable coarse grain.

Penalty:   $1,000.

15 Repeal of Primary Industries Levies and Charges Collection (Barley Research) Regulations and Primary Industries Levies and Charges Collection (Triticale) Regulations

  Statutory Rules 1991 Nos. 183 and 187 are repealed.

16 Transitional — grain harvested before 1 October 1992

 (1) In spite of regulation 15, the Primary Industries Levies and Charges Collection (Barley Research) Regulations continue to apply to barley grain harvested before 1 October 1992 as if those Regulations had not been repealed.

 (2) In spite of regulation 15, the Primary Industries Levies and Charges Collection (Triticale) Regulations continue to apply to triticale grain harvested before 1 October 1992 as if those Regulations had not been repealed.

Notes to the Primary Industries Levies and Charges Collection (Coarse Grains) Regulations 1992

Note 1

The Primary Industries Levies and Charges Collection (Coarse Grains) Regulations 1992 (in force under the Primary Industries Levies and Charges Collection Act 1991 and the Coarse Grains Levy Act 1992) as shown in this consolidation comprise Statutory Rules 1992 No. 306 amended as indicated in the Tables below.

Table of Statutory Rules

Table of Amendments