Federal Register of Legislation - Australian Government

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Coarse Grains Levy Act 1992

Authoritative Version
Act No. 19 of 1992 as made
An Act to impose a levy on certain coarse grain produced in Australia
Date of Assent 10 Apr 1992
Date of repeal 01 Jul 1999
Repealed by Primary Industries Levies and Charges (Consequential Amendments) Act 1999

Coarse Grains Levy Act 1992

No. 19 of 1992

 

An Act to impose a levy on certain coarse grain produced in Australia

[Assented to 10 April 1992]

The Parliament of Australia enacts:

Short title

1. This Act may be cited as the Coarse Grains Levy Act 1992.

Commencement

2. This Act commences on 1 October 1992.

Interpretation

3. In this Act, unless the contrary intention appears:

"barley" means Hordeum spp.;

"cereal rye" means Secale cereale;

"class" means a class of a kind of grain covered by the definition of "leviable coarse grain";

"growers' organisation" means:

(a)  in relation to grain harvested from triticale—the organisation known as the Triticale Grain Association of Australia or, if another organisation is from time to time prescribed for the purposes of this definition in relation to triticale, that other organisation; or


 

(b)  in relation to any grain other than grain harvested from triticale—the organisation known as the Grains Council of Australia or, if another organisation is from time to time prescribed for the purposes of this definition in relation to that grain, that other organisation;

"leviable coarse grain" means:

(a)  the grain harvested from:

(i)     barley; or

(ii)    triticale; or

(iii)   oats; or

(iv)   cereal rye; or

(b)  any other kind of coarse grain prescribed for the purposes of this definition;

"leviable weight", in relation to a financial year, means 15 tonnes or, if, before the commencement of the financial year, another weight is prescribed in relation to that year, that prescribed weight;

"levy" means an amount of levy imposed by this Act;

"oats" means Avena sativa;

"triticale" means Triticosecale spp.;

"value" means sales value ascertained in accordance with the regulations.

Interpretation—delivery of grain

4.(1) If:

(a)  a producer of grain causes or permits that grain to be delivered to another person or allows another person to take that grain out of the producer's possession or control; or

(b)  grain is taken out of the possession or control of the producer under a marketing law;

the producer of that grain is taken, for the purposes of this Act, to have delivered that grain to that other person.

(2) If a producer of 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 otherwise than for further carriage, the delivery is taken, for the purposes of this Act, to have been to that last-mentioned person.

Interpretation—producer

5.(1) Subject to subsection (2), in this Act:

"producer" has the same meaning as in the Primary Industries Levies and Charges Collection Act 1991.


 

(2) If the ownership of grain passes from the producer of that grain to a person in a way that does not involve, or to a number of persons in succession, in ways none of which involves, the delivery of that grain to any person, a reference in this Act to the producer is, in relation to that grain, to be read as a reference to that person or to the last of those persons, as the case may be.

Interpretation—words defined in the Primary Industries Levies and Charges Collection Act 1991

6. Unless the contrary intention appears, a word or expression has the same meaning in this Act as in the Primary Industries Levies and Charges Collection Act 1991.

Application of regulations prescribing leviable coarse grain

7. If, because of a regulation made for the purposes of the definition of "leviable coarse grain" in section 3, grain of a particular kind or kinds becomes leviable coarse grain during a financial year, a reference in this Act to leviable coarse grain delivered or processed in that year does not include a reference to any grain of the kind or kinds prescribed by that regulation that was delivered or processed, as the case may be, before the date of commencement of that regulation.

Act to bind Crown

8. This Act binds the Crown in right of each of the States, of the Australian Capital Territory, of the Northern Territory and of Norfolk Island.

Imposition of levy

9.(1) Subject to sections 13 and 14, levy is imposed on leviable coarse grain produced in Australia.

(2) Levy is not payable on grain unless, after the commencement of this section, the producer of the grain:

(a)  delivers the grain to another person, otherwise than for storage on behalf of the producer; or

(b)  processes the grain.

Rates of levy—barley and triticale

10. The rate of levy in respect of barley or triticale is the rate specified in the following table in respect of that grain or such other rate (not being a rate higher than $5.00 per tonne) as is from time to time prescribed in respect of that grain.

Leviable coarse grain

Rate/tonne

barley

triticale

$0.75

$1.00

 


 

Rates of levy—other leviable coarse grain

11.(1) The rate of levy in respect of oats or cereal rye is the rate specified in the following table in respect of that grain or such other rate (not being a rate higher than 5% of the value of the grain) as is from time to time prescribed in respect of that grain.

Leviable coarse grain

Rate

oats

cereal rye

0.5% of the value of the grain

0.5% of the value of the grain

(2) Where a coarse grain is prescribed for the purpose of the definition of "leviable coarse grain" in section 3, the rate of levy in respect of the grain is such rate (not being a rate higher than 5% of the value of the grain) as is from time to time prescribed in respect of that grain.

By whom levy payable

12. Levy is payable by the producer of the grain.

Exemption from levy

13.(1) Levy is not imposed on grain if:

(a)  the grain is produced by a producer and is processed by or for the producer; and

(b)  all the products and by-products of the processing of that grain are used by the producer for domestic purposes but not for commercial purposes.

(2) The regulations may exempt a specified class of leviable coarse grain from levy.

Exemption from levy—triticale

14.(1) Levy is not imposed on triticale delivered to a particular person in a financial year by producers of triticale if the total weight of such triticale is less than the leviable weight in relation to that year.

(2) Levy is not imposed on triticale that is processed by the producer in a financial year if the total weight of such triticale (other than triticale processed by the producer on which levy is not imposed because of subsection (1)) is less than the leviable weight in relation to that year.

Regulations

15.(1) The Governor-General may make regulations prescribing matters required or permitted by this Act to be prescribed.

(2) The Governor-General must take into consideration any relevant recommendation made to the Minister by the growers' organisation in


 

relation to a kind of grain before making regulations in relation to that kind of grain for the purposes of:

(a)  the definition of "leviable weight" in section 3; or

(b)  the definition of "leviable coarse grain" in section 3; or

(c)  section 10 or 11.

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[Minister's second reading speech made in—

House of Representatives on 26 February 1992

Senate on 1 April 1992]