Commonwealth Coat of Arms of Australia

Statutory Rules 1998 No. 1061

__________________

Primary Industries Levies and Charges Collection (Buffalo, Cattle and Live-stock) Regulations 1998

I, william patrick deane, Governor-General of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, make the following Regulations under the Beef Production Levy Act 1990, the Cattle (Exporters) Export Charge Act 1997, the Cattle Transactions Levy Act 1997, the Live-stock (Exporters) Export Charge Act 1997, the Live-stock (Producers) Export Charges Act 1997, the Live-stock Slaughter (Processors) Levy Act 1997, the Live-stock Transactions Levy Act 1997 and the Primary Industries Levies and Charges Collection Act 1991.

Dated 20 May 1998.

WILLIAM DEANE
Governor-General

By His Excellency’s Command,

JUDITH TROETH

Parliamentary Secretary
to the Minister for Primary Industries and Energy

for the Minister for Primary Industries and Energy

____________

PART 1—PRELIMINARY

Name of Regulations

1. These Regulations are the Primary Industries Levies and Charges Collection (Buffalo, Cattle and Live-stock) Regulations 1998.

Commencement

2. These Regulations commence on the same day as Part 3 of the Australian Meat and Live-stock Industry Act 1997.

Interpretation

3. (1) In these Regulations:

Collection Act means the Primary Industries Levies and Charges Collection Act 1991.

Secretary means the Secretary to the Department.

Note 1 Department means the Department administering these Regulations—see Acts Interpretation Act 1901, ss 19A (3) (b) and 46. At present these Regulations are administered by the Department of Primary Industries and Energy.

Note 2 The Secretary’s address is: The Secretary, Department of Primary Industries and Energy, Edmund Barton Building, BARTON, ACT 2600. The postal address of the Department is Locked Bag 4488, KINGSTON, ACT 2604.

(2) A word or phrase used in these Regulations and in the Primary Industries Levies and Charges Collection Regulations has the same meaning in these Regulations as it has in those Regulations.

PART 2—BUFFALO

Division 1—Preliminary

Definitions for Part

4. In this Part:

Buffalo Export Charge Act means the Buffalo Export Charge Act 1997.

Buffalo Slaughter Levy Act means the Buffalo Slaughter Levy Act 1997.

charge means charge imposed by the Buffalo Export Charge Act.

chargeable buffalo means buffalo on which charge is imposed.

leviable buffalo means buffalo on the slaughter of which levy is imposed.

levy means levy imposed by the Buffalo Slaughter Levy Act.

return means a return referred to in regulation 10.

Who is a processor

5. Paragraph (b) of the definition of processor in subsection 4 (1) of the Collection Act applies to buffalo.

Division 2—Levy and charge rates

Note 1 The rate of levy imposed by the Buffalo Slaughter Levy Act is set by section 5 of that Act. At present the rate is $5.33 on the slaughter of each head of buffalo.

Note 2 The rate of charge imposed by the Buffalo Export Charge Act are set by section 6 of that Act. At present the rate is $5.33 on the export of each head of buffalo.

Note 3 Regulation numbers 6 and 7 are reserved.

When is levy or charge payable

8. (1) Levy payable on the slaughter of buffalo is payable on the last day for lodging the return for the slaughter.

(2) Charge payable on the export of buffalo is payable on the last day for lodging the return for the export.

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

Liability of intermediaries

9. (1) Paragraph 7 (2) (b) of the Collection Act applies to buffalo.

(2) Buffalo are prescribed for subsection 7 (3) of the Collection Act.

Division 3—Paperwork

Subdivision A—General

Who must lodge return

10. (1) An exporting agent who exports buffalo in a month must lodge a return for the month.

(2) A producer who exports buffalo, other than buffalo for which an exporting agent is required to lodge a return, in a month must lodge a return for the month.

(3) A processor who slaughters buffalo for human consumption, or on whose behalf buffalo are slaughtered for human consumption, in a month must lodge a return for the month.

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

When and where return must be lodged

11. A return for a month must be lodged at the office of the Secretary by the 28th day of the next month.

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

What must be in return

12. (1) A return must be in the form of a declaration that the information in the return is correct in all material details.

(2) The return must state:

(a) the month to which the return relates; and

(b) the full name and business or residential address of the person lodging the return (not a post office box address or a post office bag address); and

(d) if the person is a company—the company’s Australian Company Number under the Corporations Law; and

(e) any extra information required by regulation 13, 17 or 19.

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

Subdivision B—Returns and records about levy

Processors’ returns

13. A processor who is required to lodge a return for buffalo slaughtered in a month must include in the return details of:

(a) how many buffalo were slaughtered in the month; and

(b) how many buffalo on which levy is not payable were slaughtered in the month; and

(d) the rate of levy payable on the leviable buffalo; and

(e) the total amount of levy payable on the leviable buffalo; and

(f) the total amount of levy paid on the leviable buffalo.

Processors’ records

14. A processor who is required to lodge a return for a month must keep:

(a) for buffalo purchased by the processor:

(i) a record of the full name and business or residential address of the person from whom the buffalo were purchased; and

(ii) details of each purchase; and

(b) for buffalo slaughtered by the processor on a service kill basis:

(i) a record of the full name and business or residential address of the person on whose behalf the buffalo were slaughtered; and

(ii) details of each service kill agreement; and

(iii) any statement given to the processor under regulation 15; and

Penalty: 10 penalty units.

Statement to be given at request of owner of abattoir

15. A person who, in a month, causes buffalo to be slaughtered at an abattoir owned by someone else must, if asked in writing by the owner of the abattoir, give the owner a written statement setting out:

(a) the name and business address of the person on whose behalf the buffalo are slaughtered; and

(b) how many leviable buffalo were slaughtered in the month; and

Penalty: 5 penalty units.

Owners of slaughtered buffalo—records

16. The owner of buffalo slaughtered at an abattoir in a month must keep a record of:

(a) the number of buffalo slaughtered in the month (other than buffalo mentioned in paragraph (b) or (c)); and

(b) the number of buffalo slaughtered that, under a law of the Commonwealth or of a State or Territory, were condemned or rejected by an inspector as unfit for human consumption; and

(i) the owner of the buffalo; or

(ii) members of the owner’s family; or

(iii) the owner’s employees; and

(d) the full name and business or residential address of the processor who slaughtered the buffalo; and

(e) details of each service kill agreement; and

(f) any statement given to the processor under regulation 15.

Penalty: 10 penalty units.

Subdivision C—Returns and records about charge

Producers’ returns

17. (1) A reference in this regulation to buffalo exported by a producer does not include buffalo on the export of which an exporting agent is liable, under section 7 of the Collection Act, to pay charge.

(2) A producer who is required to lodge a return for buffalo exported in a month must include in the return details of:

(a) how many buffalo were exported in the month; and

(b) how many buffalo on which charge is not payable were exported in the month; and

(d) the rate of charge payable on the chargeable buffalo; and

(e) the total amount of charge payable on the chargeable buffalo; and

(f) the total amount of charge paid on the chargeable buffalo.

Producers’ records

18. A producer who is required to lodge a return for buffalo exported in a month must keep:

(a) bills of lading or similar documents showing details of buffalo exported in the month; and

(b) for each consignment, records of:

(i) the full name and business or residential address of the person to whom the buffalo were exported; and

(ii) the date when the consignment was loaded for export; and

Penalty: 10 penalty units.

Exporting agents’ returns

19. An exporting agent who is required to lodge a return for buffalo exported in a month must include in the return details of:

(a) how many buffalo were exported in the month; and

(b) how many buffalo on which charge is not payable were exported in the month; and

(d) the rate of charge payable on the chargeable buffalo; and

(e) the total amount of charge payable on the chargeable buffalo; and

(f) the total amount of charge paid on the chargeable buffalo.

Exporting agents’ records

20. An exporting agent who is required to lodge a return for a month must keep:

(a) bills of lading or similar documents showing details of buffalo exported in the month; and

(b) for each consignment, records of:

(i) the full name and business or residential address of the person on whose behalf the buffalo were exported; and

(ii) the full name and business or residential address of the person to whom the buffalo were exported; and

(iii) the date when the consignment was loaded for export; and

Penalty: 10 penalty units.

PART 3—CATTLE

Division 1—Preliminary

Definitions for Part

21. (1) In this Part:

annual return means a return referred to in regulation 29.

Beef Levy Act means the Beef Production Levy Act 1990.

bobby calf has the meaning given by the Cattle Transactions Levy Act.

cattle has the meaning given by the Cattle Transactions Levy Act.

Cattle (Exporters) Export Charge Act means the Cattle (Exporters) Export Charge Act 1997.

Cattle (Producers) Export Charges Act means the Cattle (Producers) Export Charges Act 1997.

Cattle Transactions Levy Act means the Cattle Transactions Levy Act 1997.

charge means charge imposed by the Cattle (Producers) Export Charges Act.

chargeable bobby calves means bobby calves on the export of which charge is imposed.

chargeable cattle means cattle on the export of which charge is imposed.

chargeable lot-fed cattle means lot-fed cattle on the export of which charge is imposed.

deal, for cattle, means sell, deliver to a processor or slaughter.

leviable bobby calves means bobby calves involved in a transaction on which levy is imposed.

leviable cattle means cattle involved in a transaction on which levy is imposed.

leviable lot-fed cattle means lot-fed cattle involved in a transaction on which levy is imposed.

levy means levy imposed by the Cattle Transactions Levy Act.

lot-fed cattle means grain fed cattle that have GF or GFYG certification, or third party audited certification approved by AUS‑MEAT, attesting that the cattle have been fed to at least the AUS-MEAT minimum standards for grain fed beef.

monthly return means a return referred to in regulation 31.

producer, for cattle, does not include a person who is taken to be the producer of the cattle for the Collection Act under paragraph 4 (2) (b) or (c) of that Act.

return means an annual return or a monthly return.

sale, of cattle, includes any transaction by which the ownership of the cattle is transferred.

transaction, for cattle, includes any activity mentioned in subsection 6 (1) of the Cattle Transactions Levy Act done in relation to the cattle.

(2) For this Part, the question of whether companies were or are related to each other is to be determined as set out in section 5 of the Cattle Transactions Levy Act.

Note Section 5 of the Cattle Transactions Levy Act provides that this question is to be determined in the same manner as the question whether 2 corporations are related to each other is determined under the Corporations Law.

Who is a processor

22. Paragraph (b) of the definition of processor in subsection 4 (1) of the Collection Act applies to cattle.

Division 2—Levy and charge rates

Beef production levy

23. (1) For subsection 5A (1) of the Beef Levy Act, no amount of levy is payable by owners of cattle under that Act.

(2) For paragraph 6 (1) (a) of the Beef Levy Act, the amount is 0.74 cents.

(3) For paragraph 6 (1) (b) of the Beef Levy Act, the amount is 0.247 cents.

Note Subsection 5A (2) of the Beef Levy Act provides that, despite subregulations (2) and (3), no amount of levy is payable while subregulation (1) is in force.

Cattle transactions levy

24. (1) For paragraph 7 (3) (a) of the Cattle Transactions Levy Act, the amount is $1.66.

(2) For paragraph 7 (3) (b) of the Cattle Transactions Levy Act, the amount is $1.22.

Note The other rates of levy imposed by the Cattle Transactions Levy Act are set by section 7 of that Act. At present the total rates are 64 cents per head for leviable bobby calves and $3.18 per head for other cattle.

Cattle (exporters) export charge

25. (1) For subsection 5 (1) of the Cattle (Exporters) Export Charge Act, no amount of charge is payable under that Act by exporters of cattle.

(2) For paragraph 6 (1) (a) of the Cattle (Exporters) Export Charge Act, the amount is 0.7 cents.

(3) For paragraph 6 (1) (b) of the Cattle (Exporters) Export Charge Act, the amount is 0.247 cents.

Note 1 Subsection 5 (2) of the Cattle (Exporters) Export Charge Act provides that, despite subregulations (2) and (3), no amount of charge is payable while subregulation (1) is in force.

Note 2 The rates of charge imposed by the Cattle (Producers) Export Charges Act are set by section 5 of that Act. At present the rates are 64 cents per head for chargeable bobby calves and $3.18 per head for other cattle.

Note 3 Regulation number 26 is reserved.

When is levy or charge payable

27. (1) Levy payable on a cattle transaction is payable on the last day for lodging the return for the transaction.

(2) Charge payable on the export of cattle is payable on the last day for lodging the return for the export.

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

Liability of intermediaries

28. (1) Paragraph 7 (2) (b) of the Collection Act applies to cattle.

(2) Cattle are prescribed for subsection 7 (3) of the Collection Act.

Division 3—Paperwork

Subdivision A—General

Who must lodge annual return

29. A producer who completes a cattle transaction in a financial year (other than a transaction on which a buying agent, selling agent or first purchaser, or a processor, is liable to pay levy) must lodge a return for the financial year.

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

When and where annual return must be lodged

30. An annual return for a financial year must be lodged at the office of the Secretary before 1 November in the next financial year.

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

Who must lodge monthly return

31. (1) An exporting agent who exports cattle in a month must lodge a return for the month.

(2) A producer who exports cattle, other than cattle for which an exporting agent is required to lodge a return, in a month must lodge a return for the month.

(3) A buying agent, selling agent or first purchaser who buys or sells cattle in a month must lodge a return for the month.

(4) A processor who slaughters cattle, or to whom cattle are delivered, or on whose behalf cattle are slaughtered by, or delivered to, another processor, in a month must lodge a return for the month.

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

When and where monthly return must be lodged

32. (1) A monthly return for levy for a month must be lodged at the office of the Secretary by the 28th day of the second month after the month.

(2) A monthly return for charge for a month must be lodged at the office of the Secretary by the 28th day of the next month.

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

What must be in return

33. (1) A monthly return, or an annual return, must be in the form of a declaration that the information in the return is correct in all material details.

(2) The return must state:

(a) the month or financial year to which the return relates; and

(b) the full name and business or residential address of the person lodging the return (not a post office box address or a post office bag address); and

(d) if the person is a company—the company’s Australian Company Number under the Corporations Law; and

(e) any extra information required by regulation 34, 36, 38, 43 or 45.

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

Subdivision B—Returns and records about levy

Producers’ annual returns

34. (1) A reference to a dealing by a producer in this regulation does not include a dealing on which someone else is liable to pay levy under section 7 of the Collection Act.

(2) A producer who is required to lodge a return for cattle transactions completed in a financial year must include in the return details of:

(a) how many bobby calves were dealt with by the producer in the year; and

(b) how many lot-fed cattle were dealt with by the producer in the year; and

(d) how many bobby calves on which levy is not payable were dealt with by the producer in the year; and

(e) how many lot-fed cattle on which levy is not payable were dealt with by the producer in the year; and

(f) how many other cattle on which levy is not payable were dealt with by the producer in the year; and

(g) how many leviable bobby calves were dealt with by the producer in the year; and

(h) how many leviable lot-fed cattle were dealt with by the producer in the year; and

(i) how many other leviable cattle were dealt with by the producer in the year; and

(j) the rates of levy payable for the leviable cattle; and

(k) the total amount of levy payable for the leviable cattle; and

(l) the total amount of levy paid for the leviable cattle.

Producers’ records

35. (1) A producer who is required to lodge an annual return for cattle transactions completed in a financial year must keep:

(a) a record of the full name and business or residential address of each person to whom the cattle were sold or delivered; and

(b) details of each sale or delivery; and

(2) If a producer who is required to lodge a return for a financial year sells or delivers cattle to a related company in the year, the producer must keep records showing:

(a) the full name and business or residential address of the person to whom the cattle were sold; and

(b) how many bobby calves were sold or delivered to the company in the year; and

(d) how many other cattle were sold or delivered to the company in the year.

Penalty: 10 penalty units.

Agents’ and first purchasers’ returns

36. A buying agent, selling agent or first purchaser who is required to lodge a return for cattle transactions completed in a month must include in the return details of:

(a) how many bobby calves were bought or sold in the month; and

(b) how many lot-fed cattle were bought or sold in the month; and

(d) how many bobby calves on which levy is not payable were bought or sold in the month; and

(e) how many lot-fed cattle on which levy is not payable were bought or sold in the month; and

(f) how many other cattle on which levy is not payable were bought or sold in the month; and

(g) how many leviable bobby calves were bought or sold in the month; and

(h) how many leviable lot-fed cattle were bought or sold in the month; and

(i) how many other leviable cattle were bought or sold in the month; and

(j) the rates of levy payable for the leviable cattle; and

(k) the total amount of levy payable for the leviable cattle; and

(l) the total amount of levy paid for the leviable cattle.

Agents’ and first purchasers’ records

37. A buying agent, selling agent or first purchaser who is required to lodge a return for a month must keep:

(a) a record of the full name and business or residential address of each person from whom the cattle were bought or to whom the cattle were sold; and

(b) details of each purchase or sale; and

Penalty: 10 penalty units.

Processors’ returns

38. A processor who is required to lodge a return for cattle transactions completed in a month must include in the return details of:

(a) how many bobby calves were delivered or slaughtered in the month; and

(b) how many lot-fed cattle were delivered or slaughtered in the month; and

(d) how many bobby calves on which levy is not payable were delivered or slaughtered in the month; and

(e) how many lot-fed cattle on which levy is not payable were delivered or slaughtered in the month; and

(f) how many other cattle on which levy is not payable were delivered or slaughtered in the month; and

(g) how many leviable bobby calves were delivered or slaughtered in the month; and

(h) how many leviable lot-fed cattle were delivered or slaughtered in the month; and

(i) how many other leviable cattle were delivered or slaughtered in the month; and

(j) the rates of levy payable on the leviable cattle; and

(k) the total amount of levy payable on the leviable cattle; and

(l) the total amount of levy paid on the leviable cattle.

Processors’ records

39. A processor who is required to lodge a return for a month must keep:

(a) a record of the full name and business or residential address of each person:

(i) from whom the cattle were bought; or

(ii) on whose behalf the cattle were slaughtered; and

(b) for cattle slaughtered by someone else—a record of the full name and business or residential address of the person who slaughtered the cattle; and

(d) any statement under regulation 40 given to the processor for the month; and

(e) a copy of the return.

Penalty: 10 penalty units.

Statement to be given if levy not payable

40. If levy is not payable on the delivery of cattle to a processor for the reason mentioned in paragraph 6 (2) (d) of the Cattle Transactions Levy Act, the person on whose behalf the cattle are delivered must give the processor a written statement setting out:

(a) the name and business address of the person on whose behalf the cattle are delivered; and

(b) how many lot-fed cattle were delivered; and

(d) how many other cattle were delivered; and

(e) how many bobby calves on which levy is not payable were delivered; and

(f) how many lot-fed cattle on which levy is not payable were delivered; and

(g) how many other cattle on which levy is not payable were delivered.

Penalty: 5 penalty units.

Records to be kept by person on whose behalf cattle are delivered to a processor

41. A person on whose behalf cattle mentioned in regulation 40 are delivered to a processor must keep records of:

(a) the date of delivery; and

(b) for each head of cattle:

(i) the name and address of the vendor from whom, or agent through whom, the cattle were bought; and

(ii) the date of the purchase.

Penalty: 10 penalty units.

Cattle sold with real property

42. If the ownership of cattle changes under a contract for the sale of an interest in real property and cattle on the property, and the sale is through a selling agent or a buying agent, but the contract does not state the number of cattle sold, the vendor must give a written notice to the agent setting out:

(a) the name and address of the person giving the notice; and

(b) the name and address of the buyer; and

(d) how many lot-fed cattle were sold under the contract; and

(e) how many other cattle were sold under the contract; and

(f) how many leviable bobby calves were sold under the contract; and

(g) how many leviable lot-fed cattle were sold under the contract; and

(h) how many leviable other cattle were sold under the contract; and

(i) how many bobby calves on which levy is not payable were sold under the contract; and

(j) how many lot-fed cattle on which levy is not payable were sold under the contract; and

(k) how many other cattle on which levy is not payable were sold under the contract.

Penalty: 5 penalty units.

Subdivision C—Returns and records about charge

Producers’ returns

43. (1) A reference to export of cattle by a producer in this regulation does not include export of cattle on which an exporting agent is liable to pay charge under section 7 of the Collection Act.

(2) A producer who is required to lodge a return for cattle exported in a month must include in the return details of:

(a) how many bobby calves were exported in the month; and

(b) how many lot-fed cattle were exported in the month; and

(d) how many bobby calves on which charge is not payable were exported in the month; and

(e) how many lot-fed cattle on which charge is not payable were exported in the month; and

(f) how many other cattle on which charge is not payable were exported in the month; and

(g) how many chargeable bobby calves were exported in the month; and

(h) how many chargeable lot-fed cattle were exported in the month; and

(i) how many other chargeable cattle were exported in the month; and

(j) the rates of charge payable on the chargeable cattle; and

(k) the total amount of charge payable on the chargeable cattle; and

(l) the total amount of charge paid on the chargeable cattle.

Producers’ records

44. A producer who is required to lodge a return for cattle exported in a month must keep:

(a) bills of lading or similar documents showing details of cattle exported in the month; and

(b) for each consignment, records of:

(i) the full name and business or residential address of the person to whom the cattle were exported; and

(ii) the date when the consignment was loaded for export; and

Penalty: 10 penalty units.

Exporting agents’ returns

45. An exporting agent who is required to lodge a return for cattle exported in a month must include in the return details of: