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TRITICALE Levy Collection Act 1988

Act No. 117 of 1988 as made
An Act providing for the collection of levy imposed by the TRITICALE Levy Act 1988
Date of Assent 12 Dec 1988
Date of repeal 01 Jul 1991
Repealed by Primary Industries Levies and Charges Collection (Consequential Provisions) Act 1991
 

TRITICALE LEVY COLLECTION ACT 1988 No. 117 of 1988

TRITICALE LEVY COLLECTION ACT 1988 No. 117 of 1988 - LONG TITLE

An Act providing for the collection of levy imposed by the
TRITICALE Levy Act 1988

TRITICALE LEVY COLLECTION ACT 1988 No. 117 of 1988 - SECT 1
Short title

(Assented to 12 December 1988)
1. This Act may be cited as the TRITICALE Levy Collection Act 1988.

(Minister's second reading speech made in-
House of Representatives on 2 November 1988
Senate on 10 November 1988)

TRITICALE LEVY COLLECTION ACT 1988 No. 117 of 1988 - SECT 2
Commencement

2. This Act commences on the day that is fixed by Proclamation for the purposes of subsection 2 (2) of the TRITICALE Levy Act 1988.

TRITICALE LEVY COLLECTION ACT 1988 No. 117 of 1988 - SECT 3
Interpretation

3. (1) In this Act, unless the contrary intention appears:
"appoint" includes re-appoint;
"authorised person" means a person appointed under section 16;
"examinable documents" means:
(a) any documents relating to financial dealings between persons who
deliver leviable grain and persons to whom leviable grain is delivered; and
(b) any documents relating to the production, storage, carriage, delivery, processing, purchase, sale or export of leviable grain;
"grower", in relation to leviable grain, means the person who owns the grain immediately after it has been harvested;
"leviable grain" means TRITICALE;
"leviable weight", in relation to a levy year, means:
(a) 15 tonnes; or
(b) if, before the commencement of the levy year, another weight is
prescribed in relation to that year, that prescribed weight;
"levy" means an amount of levy imposed by the TRITICALE Levy Act 1988;
"levy year" means:
(a) the period commencing on the day fixed by Proclamation for the
purposes of subsection 2 (2) of the TRITICALE Levy Act 1988 and ending on the 30 June next following that day; and
(b) each subsequent period of 12 months;
"magistrate" includes a justice of the peace;
"processing", in relation to leviable grain, means the hulling, rolling (whether or not for the production of meal), packing for sale or any other treatment of leviable grain other than a treatment consisting only of cleaning or drying the grain;
"Secretary" means the Secretary to the Department.

(2) Where a grower of leviable grain causes or permits that grain to be delivered to another person or allows another person to take that grain out of the grower's possession or control, the grower shall, for the purposes of this Act, be taken to have delivered that grain to the other person.

(3) Where a grower of leviable grain delivers that grain to a person for carriage (either by that person or by a succession of persons commencing with that person) to another person who does not receive the grain for the purpose of carrying it to a further destination, the grain shall, for the purposes of this Act, be taken to have been delivered to that last-mentioned person.

(4) If the ownership of leviable grain passes from the grower of the grain to a person or to a number of persons in succession, in a way or ways not involving the delivery of the grain to any person, a reference in this Act to the grower is, in relation to that grain, a reference to that person or to the last of those persons, as the case may be.

(5) For the purposes of this Act:
(a) a person is a purchaser of leviable grain if the person is liable to pay the grower of the grain for the grain; and
(b) a person is the receiver of leviable grain if the grain is delivered to the person by the grower of the grain otherwise than for storage and no person is liable to pay the grower for the grain.

TRITICALE LEVY COLLECTION ACT 1988 No. 117 of 1988 - SECT 4
Act to bind Crown

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

TRITICALE LEVY COLLECTION ACT 1988 No. 117 of 1988 - SECT 5
Time for payment of levy

5. (1) Levy on leviable grain delivered by the grower of the grain to another person is due for payment at the end of a period of 28 days, or of such longer period as is prescribed, immediately following:
(a) the quarter in which the grain was so delivered; or
(b) if the weight of all the leviable grain delivered to that person by growers of leviable grain in the levy year in which that quarter occurs becomes equal to the leviable weight in relation to that year in a later quarter-that later quarter.

(2) Levy on leviable grain processed by or for the grower of the grain is due and payable at the end of the period of 28 days, or of such longer period

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as is prescribed, immediately following:
(a) the quarter in which the grain was processed; or
(b) if the weight of the leviable grain processed by or for the grower of the grain in the levy year in which the quarter occurs (other than any such grain on which levy is not imposed by virtue of subsection 8 (2) of the TRITICALE Levy Act 1988) becomes equal to the leviable weight in relation to that year in a later quarter-that later quarter.

(3) In this section:
"quarter" means:
(a) the period commencing on the commencement of this Act and ending on
the last day of March, June, September or December, whichever first occurs after the commencement of this Act; and
(b) each subsequent period of 3 months.

TRITICALE LEVY COLLECTION ACT 1988 No. 117 of 1988 - SECT 6
Liability of purchaser or receiver

6. (1) For the better securing of the payment of levy, a purchaser or receiver of leviable grain is liable to pay to the Commonwealth, on behalf of the grower of the grain, an amount equal to any levy on the grain that is due for payment and remains unpaid.

(2) In spite of anything to the contrary in any law of a State or Territory or in any agreement (whether entered into before or after the commencement of this Act), a purchaser of leviable grain who is liable under subsection (1) to pay an amount to the Commonwealth in respect of levy due for payment on that grain may deduct from any money payable by the purchaser for that grain an amount equal to, or that may reasonably be expected to be equal to, the first-mentioned amount.

(3) Where a purchaser deducts an amount under subsection (2), the grower is, on the levy becoming due for payment, discharged from liability to pay the levy to the extent of the amount deducted, but the liability of the purchaser under subsection (1) is not affected.

(4) Where an amount in respect of the levy payable on any leviable grain is paid on behalf of the grower by, or is recovered by the Commonwealth from, the purchaser:
(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 under subsection (3); and
(b) the purchaser may recover from the grower, by set-off or otherwise, an amount equal to the difference (if any) between the first-mentioned amount and the amount of money (if any) deducted by the purchaser under subsection (2).

(5) Where an amount in respect of the levy payable on any leviable grain is paid on behalf of the grower by, or is recovered by the Commonwealth from, the receiver of the grain:
(a) the grower is discharged from liability to pay that levy to the extent of that amount; and
(b) subject to any agreement between the receiver and the grower, the receiver may recover from the grower an amount equal to the first-mentioned amount.

TRITICALE LEVY COLLECTION ACT 1988 No. 117 of 1988 - SECT 7
Penalty for non-payment

7. (1) If any levy remains unpaid after the day on which it became due for payment, there is payable to the Commonwealth by way of penalty, in respect of each day after that day on which the levy or any part of the levy remains unpaid, an amount calculated at the rate of 20% per annum on the levy or on so much of the levy as remains unpaid on that day.

(2) A penalty under subsection (1) is payable:
(a) where the penalty relates to levy in respect of which a purchaser or receiver of leviable grain is liable to pay an amount to the Commonwealth under subsection 6 (1)-by that purchaser or receiver; or
(b) in any other case-by the grower.

(3) A penalty under subsection (1) is payable in addition to any levy in respect of the non-payment of which the penalty is payable.

TRITICALE LEVY COLLECTION ACT 1988 No. 117 of 1988 - SECT 8
Remission of amounts

8. (1) Subject to subsection (2), the Minister or an authorised person may remit the whole or a part of an amount payable under section 7.

(2) An amount remitted by an authorised person under subsection (1) may not exceed $500.

TRITICALE LEVY COLLECTION ACT 1988 No. 117 of 1988 - SECT 9
Recovery of levy etc.

9. 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 payable under subsection 6 (1);
(c) an amount payable under section 7.

TRITICALE LEVY COLLECTION ACT 1988 No. 117 of 1988 - SECT 10
Refund of levy etc.

10. (1) Where there has been an overpayment in respect of an amount referred to in section 9, the amount overpaid shall be refunded by the Commonwealth.

(2) Where an amount that is to be refunded by the Commonwealth in accordance with subsection (1) has been taken into account under paragraph 7 (1) (a) or

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34 (ca) of the Rural Industries Research Act 1985 in calculating an amount to be paid into a Fund, the amount of the refund shall be paid from the Fund to which the levy is attached when the refund is paid.

(3) An expression has the same meaning in subsection (2) as in the Rural Industries Research Act 1985.

TRITICALE LEVY COLLECTION ACT 1988 No. 117 of 1988 - SECT 11
Power to call for information

11. An authorised person may, by notice in writing given or sent by post to a person, require the person:
(a) to give to the authorised person, within such reasonable time 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; and
(b) to verify any such return or information by statutory declaration.

TRITICALE LEVY COLLECTION ACT 1988 No. 117 of 1988 - SECT 12
Powers of authorised person in relation to premises

12. (1) An authorised person may, with the consent of the occupier of the premises or in accordance with a warrant issued under section 13, enter premises for the purpose of exercising the powers of an authorised person under subsection (2).

(2) Where an authorised person enters any premises under subsection (1), the authorised person may:
(a) search for, examine and take stock of leviable grain and any goods produced from leviable grain; and
(b) search for, inspect, take extracts from, and make copies of, any examinable documents.

(3) A person shall not, without reasonable excuse, obstruct or hinder an authorised person in the exercise of a power conferred under subsection (1) or (2).
Penalty: $1,000 or imprisonment for 6 months, or both.

TRITICALE LEVY COLLECTION ACT 1988 No. 117 of 1988 - SECT 13
Warrant to enter premises

13. (1) If a magistrate, on application by an authorised person, is satisfied, by information on oath or affirmation:
(a) that there is reasonable ground for believing that:
(i) leviable grain is produced, stored or processed on particular
premises;
(ii) goods produced from leviable grain are stored on particular premises; or
(iii) there are examinable documents on those premises; and
(b) that the issue of a warrant is reasonably required for the purposes of this Act;
the magistrate may issue a warrant authorising the authorised person to enter the premises:
(c) with such assistance, and by such force, as is necessary and reasonable; and
(d) during such hours as the warrant specifies or, if the warrant so specifies, at any time.

(2) A warrant shall specify the period, not exceeding one month, during which it remains in effect.

TRITICALE LEVY COLLECTION ACT 1988 No. 117 of 1988 - SECT 14
Offences in relation to returns etc.

14. (1) A person shall not, without reasonable excuse, refuse or fail to give a return or information that the person is required to give by or under this Act or the regulations.

(2) A person is not excused from giving a return or information on the ground that the return or information might tend to incriminate the person, but any return or information given, and any information or thing (including any document) obtained as a direct or indirect result of the giving of the return or information, 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 knowingly present a document, make a statement or submit a return, that is false or misleading in a material particular, to a person performing duties in relation to this Act.
Penalty:
(a) if the person is a natural person-$1,000 or imprisonment for 6 months, or both; or
(b) if the person is a body corporate-$5,000.

TRITICALE LEVY COLLECTION ACT 1988 No. 117 of 1988 - SECT 15
Conduct of directors, servants and agents

15. (1) Where it is necessary to establish, for the purposes of this Act, the state of mind of a body corporate in relation to particular conduct, it is sufficient to show:
(a) that the conduct was engaged in by a director, servant or agent of the body corporate within the scope of his or her actual or apparent authority; and
(b) that the director, servant or agent had the state of mind.

(2) Any conduct engaged in on behalf of a body corporate by:
(a) a director, servant or agent of the body corporate within the scope of

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his or her actual or apparent authority; or
(b) any other person at the direction or with the consent or agreement (whether express or implied) of a director, servant or agent of the body corporate, where the giving of the direction, consent or agreement is within the scope of the actual or apparent authority of the director, servant or agent; shall be taken, for the purposes of this Act, to have been engaged in also by the body corporate.

(3) Where it is necessary to establish, for the purposes of this Act, the state of mind of a person other than a body corporate in relation to particular conduct, it is sufficient to show:
(a) that the conduct was engaged in by a servant or agent of the person within the scope of his or her actual or apparent authority; and
(b) that the servant or agent had the state of mind.

(4) Any conduct engaged in on behalf of a person other than a body corporate by:
(a) a servant or agent of the person within the scope of his or her actual or apparent authority; or
(b) any other person at the direction or with the consent or agreement (whether express or implied) of a servant or agent of the first-mentioned person, where the giving of the direction, consent or agreement is within the scope of the actual or apparent authority of the servant or agent; shall be taken, for the purposes of this Act, to have been engaged in also by the first-mentioned person.

(5) A reference in subsection (1) or (3) to the state of mind of a person includes a reference to:
(a) the knowledge, intention, opinion, belief or purpose of the person; and
(b) the person's reasons for the intention, opinion, belief or purpose.

TRITICALE LEVY COLLECTION ACT 1988 No. 117 of 1988 - SECT 16
Appointment of authorised persons

16. The Secretary may, in writing, appoint:
(a) a person to be an authorised person; or
(b) persons included in a class of persons to be authorised persons;
for the purposes of a specified provision of this Act.

TRITICALE LEVY COLLECTION ACT 1988 No. 117 of 1988 - SECT 17
Identity cards

17. (1) The Secretary may cause an identity card to be issued to an authorised person.

(2) An identity card shall:
(a) contain a photograph of the authorised person to whom it is issued; and
(b) be in a form approved, in writing, by the Secretary.

(3) Where an authorised person proposes to enter premises otherwise than in accordance with a warrant issued under section 13, the authorised person shall produce his or her identity card to the occupier of the premises for the occupier's inspection and, if the authorised person fails to do so, the authorised person is not entitled to enter the premises under subsection 12 (1).

(4) Where a person to whom an identity card has been issued ceases to be an authorised person, the person shall forthwith return the identity card to a person occupying such office in the Department as is designated, in writing, by the Secretary.
Penalty: $100.

TRITICALE LEVY COLLECTION ACT 1988 No. 117 of 1988 - SECT 18
Review of decisions

18. (1) Application may be made to the Administrative Appeals Tribunal for a review of a decision to refuse to remit under subsection 8 (1) the whole or part of an amount.

(2) Where the Minister or an authorised person makes a decision under subsection 8 (1) and gives to the person whose interests are affected by the decision notice in writing of the decision, that notice shall include a statement to the effect that, subject to the Administrative Appeals Tribunal Act 1975, application may be made to the Administrative Appeals Tribunal, by or on behalf of any person whose interests are affected by the decision, for a review of the decision.

(3) A failure to comply with the requirements of subsection (2) in relation to a decision does not affect the validity of the decision.

TRITICALE LEVY COLLECTION ACT 1988 No. 117 of 1988 - SECT 19
Delegation by Secretary

19. (1) The Secretary may, by signed instrument, delegate to the person occupying an office in the Department all or any of the Secretary's powers under this Act.

(2) A delegate is, in the exercise of a delegated power, subject to the directions of the Secretary.

TRITICALE LEVY COLLECTION ACT 1988 No. 117 of 1988 - SECT 20
Regulations

20. (1) 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 amounts payable to the Commonwealth under this Act;
(d) requiring growers, receivers or purchasers of leviable grain, and such other persons as are prescribed, to make and keep accounts, accounting records and other records in respect of leviable grain;
(e) requiring growers, receivers or purchasers of leviable grain, and such other persons as are prescribed, to give returns or information for the purposes of this Act; and
(f) prescribing penalties, not exceeding, in the case of a natural person, a fine of $500 and, in the case of a body corporate, a fine of $2,500, for offences against the regulations.

(2) Before making any regulation for the purposes of the definition of "leviable weight" in subsection 3 (1), the Governor-General shall take into consideration any relevant recommendation made to the Minister by the organisation known, on the commencement of this Act, as the TRITICALE Association of Australia.