Commonwealth Numbered Regulations - Explanatory Statements

[Index] [Search] [Download] [Related Items] [Help]


FISHING LEVY REGULATIONS 2010 (SLI NO 312 OF 2010)

EXPLANATORY STATEMENT

Select Legislative Instrument 2010 No. 312

Issued by the authority of the Parliamentary Secretary for Agriculture, Fisheries and Forestry

Fishing Levy Act 1991

Fisheries Management Act 1991

Fishing Levy Regulations 2010

Section 8 of the Fishing Levy Act 1991 (the Levy Act) provides that the
Governor-General to make regulations for the purposes of section 6 of the Levy Act. Section 6 of the Levy Act provides that the amount of levy imposed on the fishing concession is the amount prescribed by the regulations. Section 5 of the Levy Act imposes a levy in respect of a fishing concession.

Section 168 of the Fisheries Management Act 1991 (the Management Act) provides that the Governor-General to make regulations for the purposes of the Management Act. Section 110 of the Management Act provides that the levy imposed by the Levy Act is due and payable at a time or times ascertained in accordance with the regulations.

"Fishing concession" is defined under the Levy Act and the Management Act to mean, a fishing permit or a statutory fishing right. A statutory fishing right is defined under the Management Act to mean, among other things, a right to take a particular quantity of fish, or a right to a particular proportion of the fishing capacity that is permitted by or under a plan of management for a fishery.

The Regulations repealed the Fishing Levy Regulations 2009 and replaced them with updated provisions. The Regulations set the amounts of levy payable, and the timeframes for when those amounts of levy are due and payable, on fishing concessions for the 2010-11 financial year. Each year the levy regulations are amended in accordance with the financial year budget cycle.

In accordance with government policy and existing legislation, the Australian Fisheries Management Authority (AFMA) recovers from the holders of fishing concessions the costs of management attributable to the concession holders’ activities, such as the costs of developing and implementing management arrangements, data collection and running the management advisory committees. Other costs, such as prosecutions, are funded by the Australian Government.

The AFMA recovers the budgeted management costs and a research component from industry, which is attached to the levies under the Levy Act and the Management Act.

The levies are calculated on a fishery by fishery basis each year following the reconciliation of the previous year’s levies received and total recoverable costs such that any budget surplus or deficit is carried forward in the levy base.

All of the formally and informally managed fisheries to which the Regulations apply are listed at Attachment A.

The AFMA cost recovered budget for the 2010-11 financial year is $13.5 million, which is similar to the cost recovered budget for the 2009-10 financial year. However, the amount to be recovered from each fishery may vary due to changes in budget priorities, a change in the attribution of cost under the cost recovery impact statement 2010 and the impact of the levy acquittal for the 2009-10 financial year.
Attachment B outlines the reasons for the change in levies payable from the 2009-10 to the 2010-2011 financial year. Neither the Levy Act nor the Management Act specifies any conditions that need to be satisfied before the power to make the Regulations can be exercised.

Details of the Regulations, including rates of levy and when the levy is due and payable, are set out in Attachment C.

The Regulations are a legislative instrument for the purposes of the Legislative Instruments Act 2003.

The Regulations commenced on the day after they were registered on the Federal Register of Legislative Instruments.

Consultation with fishery stakeholders and the new cost recovery impact statement

The budgets on which the rates of levy for each fishery are based were prepared with advice from management advisory committees established under section 54 of the Fisheries Administration Act 1991 to facilitate industry input into the performance of the Agency’s powers and functions.

This year’s budget consultation also included the revision of the cost recovery impact statement. The AFMA’s cost recovery impact statement describes which costs are taxpayer funded and which costs should be recovered from the fishing industry. As required by the Government’s Cost Recovery Policy, the Australian Fisheries Management Authority commenced a review of its cost recovery impact statement in 2008 (the cost recovery impact statement must be reviewed every five years). The review process included consultation with stakeholders including fishing industry bodies and representatives, relevant government departments and management advisory committees. The Minister for Agriculture, Fisheries and Forestry approved the new cost recovery impact statement on 30 September 2010. Accordingly, calculation of levies for the 2010-11 financial year is based on the cost recovery impact statement 2010.

The cost recovery impact statement 2010 has changed the balance of funding between industry and government in several main areas including: compliance enforcement, which changed from 50 per cent government funded to 100 per cent government funded; research assessment groups, which changed from 25 per cent funded by industry to 80 per cent funded by industry; observer expenses, which changed from 80 per cent funded by industry to 100 per cent funded by industry; and compliance data collection, which changed from 50 per cent funded by industry to 100 per cent funded by industry, except where there is an international data collection requirement.

The AFMA wrote to the chair of each management advisory committee in June 2010 providing draft budgets for the 2010-11 financial year under both the previous and current versions of the cost recover impact statement. While the total cost recovered budget remained the same under both versions of the cost recovery impact statement, the principles in the revised cost recovery impact statement and changes to funding allocations between industry and government has led to changes to individual fishery levies.


ATTACHMENT A
The following fisheries are described in regulation 4B of the Fisheries Management Regulations 1992 (the Management Regulations):

(a) the Coral Sea Fishery;

(b) the North West Slope Trawl Fishery; and

(c) the Western Deepwater Trawl Fishery.

The following fisheries are described in plans of management which have been determined in accordance with section 17 of the Fisheries Management Act 1991:

(a) the Bass Strait Central Zone Scallop Fishery — see the Bass Strait Central Zone Scallop Fishery Management Plan 2002 (notified in Gazette No. S422 of 7 November 2002);

(b) the Eastern Tuna and Billfish Fishery — see the Eastern Tuna and Billfish Fishery Management Plan 2005 (notified in Gazette No. S176 of 24 October 2005);

(c) the Heard Island and McDonald Islands Fishery — see the Heard Island and McDonald Islands Fishery Management Plan 2002 (notified in Gazette No. GN 21 of 29 May 2002);

(d) the Macquarie Island Toothfish Fishery — see the Macquarie Island Toothfish Fishery Management Plan 2006 (notified in Gazette No. 21 of 31 May 2006);

(e) the Northern Prawn Fishery — see the Northern Prawn Fishery Management Plan 1995 (notified in Gazette No. S49 of 10 February 1995);

(f) the Small Pelagic Fishery — see the Small Pelagic Fishery Management Plan 2009 (notified in Gazette No. GN2 of 20 January 2010);

(g) the Southern and Eastern Scalefish and Shark Fishery — see the Southern and Eastern Scalefish and Shark Fishery Management Plan 2003 (notified in Gazette No. GN39 of 1 October 2003);

(h) the Southern Bluefin Tuna Fishery — see the Southern Bluefin Tuna Fishery Management Plan 1995 (notified in Gazette No. S34 of 3 February 1995);

(i) the Southern Squid Jig Fishery — see the Southern Squid Jig Fishery Management Plan 2005 (notified in Gazette No. S72 of 28 April 2005); and

(j) the Western Tuna and Billfish Fishery — see the Western Tuna and Billfish Fishery Management Plan 2005 (notified in Gazette No. S176 of 24 October 2005).

The following is an Informally Managed Fishery:

(a)      A fishery managed by the Australian Fisheries Management Authority under the Management Regulations, but for which there is no management plan, and to which regulation 4B of those Regulations does not apply.

 


ATTACHMENT B

REASONS FOR CHANGES IN MANAGEMENT LEVIES IN THE 2010-11 FINANCIAL YEAR

The cost recovered budget for each fishery has been prepared in consultation with either the relevant fishery management advisory committee or the relevant consultative body for the fishery. Each stage of the budget preparation process has proceeded in consultation with the peak industry body, the Commonwealth Fisheries Association.

Consultation regarding budgets and levies for the 2010-11 financial year included consultation in respect of the cost recovery impact statement 2010. The Commonwealth Fisheries Association has endorsed the revised cost recovery impact statement, which was approved by the Minister for Agriculture, Fisheries and Forestry on 30 September 2010.

The levy amount for each fishery may vary substantially compared to earlier years due to three main factors: changes in management and research priorities for each fishery; adjustment for prior year over/under levy collections; and/or a change in the attribution of cost under cost recovery impact statement 2010.

The Australian Fisheries Management Authority’s cost recovered budget for the 2010-11 financial year is $13.5 million, which is similar to the cost recovered budget for the 2009-10 financial year ($13.6 million). The total budgeted amount to be recovered from industry, excluding the research levy component attributable to Fisheries Research and Development Corporation, is $12.3 million, representing an increase of $741,000 or 6 per cent from the 2009-10 financial year. The overall increase in the amount to be recovered in the 2010-11 financial year is primarily due to prior year over/under collections. The overall amount to be recovered is set out in the table below:

 

2009-10

2010-11

Difference

 

$'000s

$'000s

$'000s

%

 

 

 

 

 

AFMA Cost Recovered budget

13,576

13,544

( 32)

0

less fee for service1

( 498)

( 375)

123

-25

less prior year acquittal2

(1,284)

(657)

627

-49

 

 

 

 

 

less Torres Strait Prawn3

( 186)

( 163)

23

-12

AFMA levy charges in regulation4

11,608

12,349

741

6

Notes:

1.        Fee for service includes charges recovered for observer and licensing costs.

2.        Adjustment to reflect prior year over/under collections in each fishery.

3.        Does not include Queensland costs. Torres Strait Prawn Levies are recovered under the Fisheries Levy (Torres Strait Prawn Fishery) Regulations. Accordingly, the figures in this summary table will not equal the sum of the levy base figures for individual fisheries set out below.

4.        Excludes research component attributable to Fisheries Research and Development Corporation.


In summary, the changes for each Commonwealth fishery were:

 

·        Bass Strait Central Zone Scallop Fishery

There is a 1 per cent reduction in the total levy amount to be recovered in the 2010-11 financial year ($292,623 down from $295,015 in the 2009-10 financial year). The decrease is primarily due to an under-expenditure of $78,004 in the 2009-10 financial year which has been carried forward to the 2010-11 financial year.

 

·        Coral Sea Fishery

There is a 46 per cent increase in the total levy amount to be recovered in the 2010-11 financial year ($245,097 up from $167,838 in the 2009-10 financial year). The increase is primarily due to increased management costs and data management.

 

There is a 10 per cent decrease in the total levy amount to be recovered in the 2010-11 financial year ($1,791,557 down from $1,984,314 in the 2009-10 financial year). This decrease is primarily due to efficiency savings by the Australian Fisheries Management Authority and the change in attribution of cost under cost recovery impact statement 2010.

 

·        Heard Island and McDonald Islands Fishery

There is a 47 per cent increase in the total levy amount to be recovered in the 2010-11 financial year ($980,291 up from $668,749 in the 2009-10 financial year). The increase is primarily due to the change in attribution of cost under cost recovery impact statement 2010, particularly with respect to the higher proportion of observer costs that are recoverable from industry.

 

There is a 3 per cent decrease in the total amount to be recovered in the 2010-11 financial year ($237,530 down from $244,104 in the 2009-10 financial year). While the cost recovered budget has increased, the increases are offset by under-expenditure of $43,411 in the 2009-10 financial year which has been carried forward to the
2010-11 financial year.

 

·        Northern Prawn Fishery

There is a 23 per cent increase in the total amount to be recovered in the 2010-11 financial year ($1,852,760 up from $1,503,848 in the 2009-10 financial year). The increase is primarily due to higher management and research costs and the change in attribution of cost under cost recovery impact statement 2010.

 

·        North West Slope Fishery

There is a 2 per cent increase in the total amount to be recovered in the 2010-11 financial year ($123,798 up from $121,414 in the 2009-10 financial year). The increase is due to the higher cost recovered budget for the 2010-11 financial year. The amount to be recovered primarily reflects ongoing negotiations with Western Australia regarding Offshore Constitutional Settlement arrangements affecting the fishery.

 

·        Small Pelagic Fishery

There is an 8 per cent decrease in the total amount to be recovered in the 2010-11 financial year ($483,702 down from $527,324 in the 2009-10 financial year). The decrease is primarily due to an under-expenditure of $38,549 in the 2009-10 financial year which has been carried forward to the 2010-11 financial year.

 

·        Southern and Eastern Scalefish and Shark Fishery (East Coast Deepwater Trawl sector)

There is a 1 per cent increase in the total amount to be recovered in the 2010-11 financial year ($34,851 compared to $34,411 in the 2009-10 financial year). There was an under-expenditure of $967 in the 2009-10 financial year which was carried forward but has been offset by a slight increase in the cost recovered budget for the 2010-11 financial year.

·        Southern and Eastern Scalefish and Shark Fishery (Victorian Coastal Waters sector)

There is a 19 per cent increase in the total amount to be recovered in the 2010-11 financial year ($37,482 up from $31,626 in the 2009-10 financial year). The increase is due to the higher cost recovered budget for the 2010-11 financial year, primarily reflecting increases in data management costs.

 

·        Southern and Eastern Scalefish and Shark Fishery (Gillnet Hook and Trap sector)

There is a 25 per cent increase in the total amount to be recovered in the 2010-11 financial year ($1,734,267 up from $1,392,102 in the 2009-10 financial year). The increase is primarily due to the change in attribution of cost under cost recovery impact statement 2010 and an under recovery in the 2009-10 financial year which has been carried forward to the 2010-11 financial year.

 

·        Southern and Eastern Scalefish and Shark Fishery (Great Australian Bight sector)

There is a 5 per cent decrease in the total amount to be recovered for the 2010-11 financial year ($312,816 down from $327,900 in the 2009-10 financial year). The decrease is primarily due to under-expenditure in the 2009-10 financial year which has been carried forward to the 2010-11 financial year.

 

·        Southern and Eastern Scalefish and Shark Fishery (South East Trawl sector)

There is a 15 per cent increase in the total amount to be recovered in the 2010-11 financial year ($2,530,740 up from $2,204,725 in the 2009-10 financial year). The increase is primarily due to the change in attribution of cost under cost recovery impact statement 2010 and an under recovery in the 2009-10 financial year.

.

·        Southern Bluefin Tuna Fishery

There is a 25 per cent decrease in the total amount to be recovered in the 2010-11 financial year ($923,944 down from $1,238,568 in the 2009-10 financial year). The decrease is primarily due to the change in attribution of cost under cost recovery impact statement 2010 which allocates the cost of domestic compliance to be 100 per cent government funded.

 

 

·        Southern Squid Jig Fishery

There is a 17 per cent decrease in the total amount to be recovered in the 2010-11 financial year ($135,576 down from $163,271 in the 2009-10 financial year). The decrease is primarily due to under-expenditure in the 2009-10 financial year.

 

·        Western Deepwater Trawl Fishery

There has been a 40 per cent increase in the total amount to be recovered in the
2010-11 financial year ($129,249 up from $92,374 in the 2009-10 financial year). This increase is primarily due to higher expected management, observer and research costs to be recovered in the 2010-11 budget.

 

·        Western Tuna and Billfish Fishery

There is a 12 per cent decrease in the total amount to be recovered in the 2010-11 financial year ($341,966 down from $388,852 in the 2009-10 financial year). The decrease is primarily due to reduced management costs.


ATTACHMENT C

DETAILS OF THE FISHING LEVY REGULATIONS 2010.

Part 1 Preliminary

Regulation 1.1­ – Name of Regulations

This regulation provides for the Regulations to be cited as the Fishing Levy Regulations 2010 (the Regulations).

Regulation 1.2 – Commencement

This regulation provides that the Regulations will commence on the day after they are registered in the Federal Register of Legislative Instruments.

Regulation 1.3 – Repeal

This regulation repeals the Fishing Levy Regulations 2009.

Regulation 1.4 – Interpretation

This regulation defines six terms used in the Regulations.

Regulation 1.5 – References to fisheries

This regulation provides that, where the Regulations use the name of a fishery corresponding to one described in the Management Regulations or in a plan of management, the reference is to the fishery described by those Regulations or that plan. This ensures that levy provisions in the Regulations apply to areas consistent with those covered by other management arrangements.

Attachment A to this Explanatory Statement includes all of the formally and informally managed fisheries for which regulations have been made. These include fisheries that are currently subject to the Management Regulations and fisheries currently managed under a plan of management determined under section 17 of the Management Act.

Part 2 Bass Strait Central Zone Scallop Fishery

Regulation 2.1 – Definition —leviable BSCZSF COM SFR

This regulation defines a term used in the Part.

Regulation 2.2 – Amount of levy

This regulation sets the levy payable for a Bass Strait Central Zone Scallop Fishery commercial scallop quota statutory fishing right in force on or after 1 January 2011 as $0.66. The levy includes a research component of $0.01 per statutory fishing right.


Table 1: Comparison of the BSCZSF levy base between 2009-10 and 2010-11

 

 

 

 

 

 

2009-10

2010-11

Difference

 

$

$

$

%

Cost recovered budget

344,037

370,627

26,590

8

Prior year (over)/under recoveries

(49,022)

(78,004)

(28,982)

59

Amount payable

295,015

292,623

(2,392)

-1

There has been a 1 per cent decrease in the levy amount payable for the 2010-11 financial year, compared to the levy amount payable for the 2009-10 financial year. There was an under-expenditure of $78,004 in the 2009-10 financial year which has been carried forward to the 2010-11 financial year.

The cost recovered budget increased in the 2010-11 financial year due to estimated logbook data entry costs reflecting higher the 2009-10 financial year actual expenditure and observer days increasing from ten to twenty sea days. The costs associated with observer coverage also increased due to a change in attribution of cost under the cost recovery impact statement 2010.

To calculate the levy payable for each commercial scallop quota statutory fishing right the research component ($6,302) is added to the total management levy to be collected ($292,623) and then divided by the number of commercial scallop quota statutory fishing rights in the fishery (455,000).

 

Regulation 2.3 – When levy must be paid

 

This regulation provides that the levy is payable on 29 January 2011 or 28 days after the invoice date for the levy, whichever is later.

Part 3 Coral Sea Fishery

Regulation 3.1 – Definition — leviable CSF fishing permit

This regulation defines a term used in the Part.

Regulation 3.2 – Amount of levy

This regulation sets the levy payable for a Coral Sea Fishery fishing permit in force on or before 30 June 2011.

The levy is made up of two components: a base amount (Tier 1) levy plus an additional amount (Tier 2) for each sector of the fishery to which the permit provides access to. The Tier 1 levy covers costs incurred equally across each fishing sector including general management costs. Observer costs are attributed to Tier 2 and are based on each sector’s level of use of the service. The line, trap and trawl sectors will recover 80 per cent of these costs while the remaining hand collection sectors will recover 20 per cent of these costs, split evenly between concessions.

The Tier 1 levy is $12,806.11 for each concession which includes a research component of $103.42.

The Tier 2 amounts per permit are:

·         for the aquarium fish sector - $1,395.13;

·         for the lobster and/or trochus sectors - $1,395.13;

·         for the line and trap sector - $3,348.32;

·         for the trawl and trap sector - $3,348.32; and

·         for the sea cucumber sector - $1,395.13.

 

Table 2: Comparison of the CSF levy base between 2009-10 and 2010-11

 

2009-10

2010-11

Difference

 

$

$

$

%

Cost recovered budget

226,674

284,977

58,303

26

Prior year (over)/under recoveries

(58,836)

(39,880)

18,956

-32

Amount payable

167,838

245,097

77,259

46

 

There has been a 46 per cent ($77,259) increase in the levy amount payable for the
2010-11 financial year, compared to the levy amount payable for the 2009-10 financial year. The increase is attributable to increased costs associated with fisheries management including resource assessment groups, research projects and data management. There was an under-expenditure of $39,880 in the 2009-10 financial year which has been carried forward to the 2010-11 financial year.

Regulation 3.3 – When levy must be paid

This regulation provides that the levy is payable on 31 March 2011 or 28 days after the invoice date for the levy, whichever is the later.

 

Part 4 Eastern Tuna and Billfish Fishery

Regulation 4.1 – Definitions

This regulation defines three terms used in the Part.

Regulations 4.2, 4.3 and 4.4 – Amount of levy

These regulations set the levy payable for the Eastern Tuna and Billfish Fishery:

·         boat permits in force on 1 January 2011 as $2,095.00;

·         longline statutory fishing right in force on 1 January 2011 as $1.33; and

·         minor line statutory fishing right in force on 1 January 2011 as $2,095.00.

 

Table 3: Comparison of the ETBF levy base between 2009-10 and 2010-11

 

2009-10

2010-11

Difference

 

$

$

$

%

Cost recovered budget

2,012,649

1,763,658

(248,991)

-12

Prior year (over)/under recoveries

(28,335)

27,899

56,234

-198

Amount payable

1,984,314

1,791,557

(192,757)

-10

 

There has been a 10 per cent decrease in the levy amount payable for the 2010-11 financial year, compared to the levy amount payable for the 2009-10 financial year. The majority of the decrease is due to efficiency savings by the Australian Fisheries Management Authority and the effects of cost recovery impact statement 2010. There was an under recovery in the 2009-10 financial year which has been carried forward to the 2010-11 financial year.

Under the Eastern Tuna and Billfish Fishery Plan 2005 the fishery is divided into two sectors: the Coral Sea Zone and the remainder of the fishery. To fish in the fishery a person needs either:

·         a boat permit and longline statutory fishing rights;

·         a boat permit, a Coral Sea Zone permit and longline statutory fishing rights; or

·         a minor line statutory fishing right.

There is a two tiered system for the payment of levies in the fishery. Tier 1 represents the fixed costs of managing the fishery and the research component. These costs are divided equally between each boat permit and minor line statutory fishing rights. Tier 2 represents the costs which are variable depending on the level of fishing effort, such as compliance data collection, logbooks and observers. These costs are divided equally between each longline statutory fishing right. Operators who wish to fish in the Coral Sea Zone of the fishery are required to hold both a boat permit and a Coral Sea Zone permit, and hence there is no separate charge for a Coral Sea Zone permit.

Regulation 4.5 – When levy must be paid

This regulation provides that the levy is payable on 1 May 2011 or 28 days after the invoice date for the levy, whichever is later.

Part 5 Heard Island and McDonald Islands Fishery

Regulation 5.1 – Definition — leviable HIMI SFR

This regulation defines a term used in the Part.


Regulation 5.2 – Amount of levy

This regulation sets the levy payable for a Heard Island and McDonald Islands Fishery quota statutory fishing right in force on the commencement of the Regulations as $17.61. The levy includes a research component of $1.27 per statutory fishing right.

Table 4: Comparison of the HIMI Fishery levy base between 2009-10 and 2010-11

 

2009-10

2010-11

Difference

 

$

$

$

%

Cost recovered budget

849,510

1,058,160

208,650

25

Prior year (over)/under recoveries

(180,761)

(77,869)

102,892

57

Amount payable

668,749

980,291

311,542

47

There has been a 47 per cent increase in the levy amount payable for the 2010-11 financial year, compared to the levy amount payable for the 2009-10 financial year. The majority of the increase is associated with the costs of observers which have gone from 80 per cent cost recovery under cost recovery impact statement 2004 to 100 per cent under cost recovery impact statement 2010. This amounts to $163,650. Other increased costs include proposed amendments to the Heard Island and McDonald Islands Fishery Management Plan 2002, the timing of research payments and the new cost recovery arrangements for the Sub-Antarctic Resource Assessment Group.

The cost increases were partly offset by money collected for observers from industry on a fee for service basis. It was anticipated $280,645 was to be collected as fee for service, but in fact $440,484 was collected. There was also an under-expenditure of $77,869 in the 2009-10 financial year which has been carried forward to the 2010-11 financial year.

To calculate the levy payable for each statutory fishing right, the research component ($76,399) is added to the total management levy to be collected ($980,291) and then divided by the number of commercial statutory fishing rights in the fishery (60,000).

Regulation 5.3 – When levy must be paid

This regulation provides that a levy is payable either in full or in two equal instalments. Either the full amount or the first instalment of the levy is payable by
16 March 2011 or 28 days after the invoice date for the instalment, whichever is later. The second instalment, if any, is payable by 15 June 2011 or 28 days after the invoice date for the instalment, whichever is later.

Part 6 Informally Managed Fisheries

Regulation 6.1 – Definitions

This regulation defines two terms used in the Part.


Regulation 6.2 – Amount of levy

This regulation sets the levy payable for an Informally Managed Fisheries permit in force on 3 March 2011 as $6,652.56. The levy includes a research component of $26.51 per permit.

Regulation 6.3 – When levy must be paid

This regulation provides that the levy is payable on 31 March 2011 or 28 days after the invoice date for the levy, whichever is the later.

See part 10 Small Pelagic Fishery as Informally Managed Fisheries permit levies are determined in conjunction with the Small Pelagic Fishery levy.

Part 7 Macquarie Island Toothfish Fishery

Regulation 7.1 – Definition — leviable MITF statutory fishing right

This regulation defines a term used in the Part.

Regulation 7.2 – Amount of levy

This regulation sets the levy payable for a Macquarie Island Toothfish Fishery quota statutory fishing right in force on the commencement of the Regulations as $12.60. The levy includes a research component of $0.73 per statutory fishing right.

Table 5: Comparison of the MITF levy base between 2009-10 and 2010-11

 

2009-10

2010-11

Difference

 

$

$

$

%

Cost recovered budget

182,451

280,941

98,940

54

Prior year (over)/under recoveries

61,653

(43,411)

(105,064)

-170

Amount payable

244,104

237,530

(6,574)

-3

There has been a 3 per cent decrease in the levy amount payable for the 2010-11 financial year, compared to the levy amount payable for the 2009-10 financial year. The cost recovered budget has increased with planned amendments to the Macquarie Island Toothfish Fishery Management Plan 2006, the need to undertake an ecological risk assessment for the longline component of the fishery, new cost recovery arrangements for the Sub-Antarctic Resource Assessment Group and observers which have gone from 80 per cent cost recovery under cost recovery impact statement 2004 to 100 per cent under cost recovery impact statement 2010. The timing of research payments, which has been endorsed by industry, has resulted in $100,040 becoming payable in the 2010-11 financial year compared to $50,606 in the 2009-10 financial year.

The cost increases were offset by industry contributions for observers on a fee for service basis. It was anticipated that fee for service collections would amount to $52,000, however $113,097 was collected during the year. There was an under-expenditure of $43,411 in the 2009-10 financial year which has been carried forward to the 2010-11 financial year.

To calculate the levy payable for each statutory fishing right, the research component ($14,561) is added to the total management levy to be collected ($237,530) and then divided by the number of commercial statutory fishing rights in the fishery (20,000).

Regulation 7.3 – When levy must be paid

This regulation provides that the levy is payable either in full or in two equal instalments. Either the full amount of the first instalment is payable by
1 February 2011 or 28 days after the invoice date for the instalment, whichever is later. The second instalment, if any, is payable by 1 April 2011 or 28 days after the invoice date for the instalment, whichever is later.

 

Part 8 Northern Prawn Fishery

Regulation 8.1 – Definition — leviable NPF gear statutory fishing rights

This regulation defines a term used in the Part.

Regulation 8.2 – Amount of levy

This regulation sets the levy payable for a Northern Prawn Fishery gear statutory fishing right as $57.79. The levy includes a research component of $5.57 per gear statutory fishing right.

Table 6: Comparison of the NPF levy base between 2009-10 and 2010-11

 

2009-10

2010-11

Difference

 

$

$

$

%

Cost recovered budget

1,760,635

1,969,318

208,683

12

Prior year (over)/under recoveries

(256,787)

(116,558)

140,229

-55

Amount payable

1,503,848

1,852,760

348,912

23

The levy amount payable is $1,852,760 representing an increase of 23 per cent from the levy amount payable in the 2009-10 financial year.

The levy amount payable has increased because of the higher cost recovered budget for the 2010-11 financial year, reflecting the introduction of individual transferrable quota and research costs. In addition, under cost recovery impact statement 2010, observer costs are fully cost recovered. There was an under-expenditure of $116,558 in the 2009-10 financial year which has been carried forward to the 2010-11 financial year.

 

To calculate the levy payable for each Northern Prawn Fishery gear statutory fishing right, the research component ($197,721) is added to the total management levy to be collected ($1,852,760) and then divided by the number of commercial fishery gear statutory fishing rights in the fishery (35,479).

Regulation 8.3 – When levy must be paid

This regulation provides that a levy is payable either in full or in two equal instalments. Either the full amount or the first instalment of the levy is payable by
29 January 2011 or 28 days after the invoice date for the instalment, whichever is later. The second instalment, if any, is payable by 20 May 2011 or 28 days after the invoice date for the instalment, whichever is later.

 

Part 9 North West Slope Fishery

Regulation 9.1 – Definition — leviable NWSF fishing permit

This regulation defines a term used in the Part.

Regulation 9.2 – Amount of levy

This regulation sets the levy payable for a North West Slope Fishery permit as $17,922. The levy includes a research component of $237 per permit.

Table 7: Comparison of the NWSF levy base between 2009-10 and 2010-11

 

2009-10

2010-11

Difference

 

$

$

$

%

Cost recovered budget

117,375

127,256

9,881

8

Prior year (over)/under recoveries

4,039

(3,458)

(7,497)

-186

Amount payable

121,414

123,798

2,384

2

The levy amount payable for the 2010-2011 financial year is $123,798 representing an increase of 2 per cent from the levy amount payable in the 2009-10 financial year. The amount to be recovered primarily reflects ongoing negotiations with Western Australia regarding Offshore Constitutional Settlement arrangements affecting the fishery.

 

To calculate the levy payable for each North West Slope Fishery permit, the research component ($1656) is added to the total management levy to be collected ($123,798) and then divided by the number of commercial North West Slope Fishery permits in the fishery (7).

Regulation 9.3 – When levy must be paid

This regulation provides that a levy is payable either in full or in two equal instalments. Either the full amount or the first instalment of the levy is payable by
29 January 2011 or 28 days after the invoice date for the instalment, whichever is later. The second instalment, if any, is payable by 20 May 2011 or 28 days after the invoice date for the instalment, whichever is later.

 


Part 10 Small Pelagic Fishery

Regulation 10.1 – Definition — leviable SPF fishing permit

This regulation defines the terms used in the Part.

Regulation 10.2 – Amount of levy

This regulation sets the levy payable for a Small Pelagic Fishery fishing permit in force on or after the date these Regulations come into effect and on or before
3 March 2011 as $6,652.56. The levy includes a research component of $26.51 per permit.

In July 2006 the Australian Fisheries Management Authority decided to manage activities authorised by Informally Managed Fisheries permits under the Small Pelagic Fishery Management Plan. As a result management of the Small Pelagic Fishery has been expanded to take into account Informally Managed Fisheries permits. Work has been undertaken since then to revise the Small Pelagic Fishery Management Plan, review the allocation provisions for the fishery and to develop a harvest strategy that incorporates Informally Managed Fisheries activities.

Table 8: Comparison of the SPF levy base between 2009-10 and 2010-11

 

2009-10

2010-11

Difference

 

$

$

$

%

Cost recovered budget

517,210

522,251

5,041

1

Prior year (over)/under recoveries

10,114

(38,549)

(48,663)

-481

Amount payable

527,324

483,702

(43,622)

-8

There has been an 8 per cent decrease in the levy amount payable for the 2010-11 financial year, compared to the levy amount payable for the 2009-10 financial year. This primarily reflects an under-expenditure of $38,549 in the 2009-10 financial year which has been carried forward to the 2010-11 financial year.

The cost recovered budget for the 2010-11 financial year increased slightly due to increases in fisheries management costs including data management. There were decreases in costs for licensing and observers.

 

To calculate the levy payable for each Informally Managed Fisheries permit and Small Pelagic Fishery permit, the research component ($1,936) is added to the management levy to be collected ($483,702) and then divided by the number of Small Pelagic Fishery and Informally Managed Fisheries permits (73).

Regulation 10.3 – When levy must be paid

This regulation provides that the levy is payable on 31 March 2011 or 28 days after the invoice date for the levy, whichever is the later.

 


Part 11 Southern and Eastern Scalefish and Shark Fishery

Regulation 11.1 – Interpretation

This regulation defines three terms used in the Part.

The Southern and Eastern Scalefish and Shark Fishery incorporates the management of the previously individually managed East Coast Deepwater Trawl Fishery; Victorian Coastal Waters sector; Gillnet Hook and Trap Fishery; Great Australian Bight Trawl Fishery; and South East Trawl Fishery under a single management framework, the Southern and Eastern Scalefish and Shark Fishery Management Plan 2003.

Under this plan the different sectors are managed under a system of statutory fishing rights and permits.

At industry’s request the total budget for the Southern and Eastern Scalefish and Shark Fishery continues to be set in terms of the previous individually managed fisheries. As a result the Southern and Eastern Scalefish and Shark Fishery budget is a combined total of the East Coast Deepwater Trawl Fishery; Victorian Coastal Waters sector; the Gillnet Hook and Trap Fishery; the Great Australian Bight Trawl Fishery; and the South East Trawl Fishery budgets. It should be noted however, that while the Fishing Levy Regulations 2010 detail levy information by sector permits, boat statutory fishing rights and quota statutory fishing rights, this section considers levy payable in respect of individual fishery budgets.

Levy amounts for quota species are calculated based on the gross value of production for each species in a method supported by the management advisory committee. Each quota species attracts a proportion of the levy base according to the gross value of production for that species, with the proportion being that species’ gross value of production contribution to the total gross value of production for all quota species (see Table 14).

Subregulations 11.2(1), 11.3(1), 11.4(1), 11.5(1), 11.6(1), 11.7(1), 11.8(1), 11.9(1), 11.10(1), 11.11(1), 11.12(1) and 11.13(1) defines terms used in the Part.

Subregulations 11.6(3) and 11.13(3) provides that all Southern and Eastern Scalefish and Shark Fishery levies mentioned in subregulations 11.2(2), 11.3(2), 11.4(2), 11.5(2), 11.7(2), 11.8(2), 11.9(2), 11.10(2), 11.11(2), 11.12(2) are due and payable either in full or in two equal instalments. Subregulations 11.6(4) and 11.13(4) provides that either the full amount or the first instalment is payable by
29 January 2011 or 28 days after the invoice date for the instalment, whichever is later. Subregulations 11.6(5) and 11.13(5) also provides that the second instalment, if any, is payable by 16 April 2011 or 28 days after the invoice date for the instalment, whichever is later. Subregulation 11.6(6) provides that a levy for a Southern and Eastern Scalefish and Shark Fishery permit that is in force on 16 April 2011, but was not in force on 29 January 2011 is payable 28 days after the invoice date of the levy.

 

·        East Coast Deepwater Trawl Sector

Subregulation 11.2(2) sets the levy payable for a Southern and Eastern Scalefish and Shark Fishery East Coast Deepwater Trawl Sector fishing permit in force on or after 1 January 2011 and on or before 30 April 2011 as $3,496.96. The levy includes a research component of $11.86 per permit.

Table 9: Comparison of the ECDT levy base between 2009-10 and 2010-11

 

2009-10

2010-11

Difference

 

$

$

$

%

Cost recovered budget

32,708

35,818

3,110

10

Prior year (over)/under recoveries

1,703

(967)

(2,670)

-157

Amount payable

34,411

34,851

440

1

There has been a 1 per cent increase in the levy amount payable for the 2010-11 financial year, compared to the levy amount payable for the 2009-10 financial year (table 9). There was an under-expenditure of $967 in the 2009-10 financial year which has been carried forward but was offset by a slight increase in the cost recovered budget for the 2010-11 financial year.

 

To calculate the levy payable for each East Coast Deepwater Trawl sector permit the research component ($119) is added to the total management levy to be collected ($34,851) and then divided by the number of East Coast Deepwater Trawl sector permits in the fishery (10).

 

·        Victorian Coastal Waters Sector

Subregulation 11.3(2) sets the levy payable for a Southern and Eastern Scalefish and Shark Fishery Victorian Coastal Waters sector fishing permit in force on or after
1 January 2011 and on or before 30 April 2011 as $1,687.23. The levy includes a research component of $57.58 per permit.

Table 10: Comparison of the VCW levy base between 2009-10 and 2010-11

 

2009-10

2010-11

Difference

 

$

$

$

%

Cost recovered budget

32,088

38,229

6,141

19

Prior year (over)/under recoveries

(462)

(747)

(285)

62

Amount payable

31,626

37,482

5,856

19

There has been a 19 per cent increase in the levy amount payable for the 2010-11 financial year, compared to the levy amount payable for the 2009-10 financial year (table 10). The higher levy amount payable is because of the higher cost recovered budget for the 2010-11 financial year, primarily reflecting increases in data management costs.

To calculate the levy payable for each Victorian Coastal Waters sector permit, the research component is added to the total management levy to be collected, and then divided by the number of commercial Victorian Coastal Waters sector permits in the sector.

 

·        Gillnet Hook and Trap Sector

 

Levies relating to the Gillnet Hook and Trap sector of the Southern and Eastern Scalefish and Shark Fishery are set out as follows:

 

·        Gillnet boat statutory fishing right (subregulation 11.8(2));

·        Scalefish hook boat statutory fishing right (subregulation 11.9(2)); and

·        Shark hook boat statutory fishing right (subregulation 11.10(2)).

 

where the relevant statutory fishing right is in force on 1 January 2011; and

 

·        Gillnet Hook and Trap trap fishing permit (subregulation 11.4(2)); and

·        Gillnet Hook and Trap coastal waters fishing permit (subregulation 11.5(2)).

The subregulations sets the amount payable for a Gillnet boat statutory fishing right as $2,996.85; Scalefish hook boat statutory fishing right as $7,038.60; Shark hook boat statutory fishing right as $2,996.85; Gillnet Hook and Trap trap fishing permit as $7,038.60 and Gillnet Hook and Trap fishing permit as $3,066.54. The total levy base for the fishery is $1,796,948.00 and includes a research component of $62,681.
Table 13 shows levy amounts for quota species.

Table 11: Comparison of the GHT levy base between 2009-10 and 2010-11

 

2009-10

2010-11

Difference

 

$

$

$

%

Cost recovered budget

1,588,713

1,690,788

102,075

6

Prior year (over)/under recoveries

(196,611)

43,479

240,090

-122

Amount payable

1,392,102

1,734,267

342,165

25

There has been a 25 per cent increase in the levy amount payable for the 2010-11 financial year, compared to the levy amount payable for the 2009-10 financial year. The increase is primarily due to the change in attribution of cost under cost recovery impact statement 2010 and an under recovery in the 2009-10 financial year which has been carried forward to the 2010-11 financial year.

·        Great Australian Bight Trawl Sector

Subregulation 11.7(2) sets the levy payable for a Great Australian Bight boat statutory fishing rights in force on or after 1 January 2011 as $30,068.23. The total levy amount payable for the fishery is $328,954, including a research component of $16,137. Levy amounts for quota species are listed in table 14.

 

Table 12: Comparison of the GABT levy base between 2009-10 and 2010-11

 

2009-10

2010-11

Difference

 

$

$

$

%

Cost recovered budget

402,657

462,288

59,631

15

Prior year (over)/under recoveries

(74,757)

(149,472)

(74,715)

100

Amount payable

327,900

312,816

(15,084)

-5

There has been a 5 per cent decrease in the levy amount payable for the 2010-11 financial year, compared to the levy amount payable for the 2009-10 financial year (table 12). The increase in the cost recovered budget for the 2010-11 financial year is mainly attributable to increases in the direct fishery management and data management costs. The increases were offset by under-expenditure in the 2009-10 financial year, which has been carried forward to the 2010-11 financial year. The under-expenditure reflects lower than expected management costs.

·        South East Trawl Sector

Subregulation 11.11(2) sets the levy payable for a Southern and Eastern Scalefish and Shark Fishery trawl boat statutory fishing right in force on 1 January 2011 as $8,673.89. The total levy amount payable for the fishery is $2,639,797 which includes a South East Trawl sector research component of $109,057 (Table 13). Levy amounts for quota species are the same as those listed in table 14.

Table 13: Comparison of the SET levy base between 2009-10 and 2010-11

 

2009-10

2010-11

Difference

 

$

$

$

%

Cost recovered budget

2,487,763

2,472,744

( 15,019)

-1

Prior year (over)/under recoveries

(283,038)

57,996

341,034

-120

Amount payable

2,204,725

2,530,740

326,015

15

 

There has been a 15 per cent increase in the levy amount payable for the 2010-11 financial year, compared to the levy amount payable for the 2009-10 financial year. The increase is primarily due to an under recovery in the 2009-10 financial year.

 

To calculate the levy payable for each Southern and Eastern Scalefish and Shark Fishery trawl boat statutory fishing right the research component is added to the total management levy to be collected and then divided by the number of commercial Southern and Eastern Scalefish and Shark Fishery trawl boat statutory fishing rights in the fishery.

 

 

Table 14: Levy on quota statutory fishing rights species

Species

Total Levy amount including Fisheries Research and Development Corporation levy

(per quota SFR)

Total 2010-11

Fisheries Research and Development Corporation levy amount

(per quota SFR)

Total 20010-11

Bight redfish

$0.0063

$0.0063

Blue eye trevalla

$0.1301

$0.0113

Blue grenadier

$0.1380

$0.0070

Blue warehou

$0.0223

$0.0005

Deepwater flathead

$0.0031

$0.0031

Elephant fish

$0.1528

$0.0072

Flathead

$0.1806

$0.0092

Gemfish (eastern sector)

$0.0923

$0.0046

Gemfish (western sector)

$0.0564

$0.0029

Gummy Shark

$0.3519

$0.0196

Jackass morwong

$0.0536

$0.0027

John dory

$0.2023

$0.0103

Mirror dory

$0.0977

$0.0050

Ocean perch

$0.1221

$0.0061

Orange roughy (Albany and Esperance)

$0.0035

$0.0035

Orange roughy (Cascade Plateau zone)

$0.0316

$0.0016

Orange roughy (eastern zone)

$0.0037

$0.0002

Orange roughy (southern zone)

$0.0002

$0.0000

Orange roughy (western zone)

$0.0019

$0.0001

Pink ling

$0.2450

$0.0176

Redfish

$0.0782

$0.0040

Royal red prawn

$0.0271

$0.0014

Saw Shark

$0.1631

$0.0051

School Shark

$0.1574

$0.0112

School whiting

$0.0273

$0.0014

Silver trevally

$0.0758

$0.0034

Spotted warehou

$0.1719

$0.0086

 


Part 12 Southern Bluefin Tuna Fishery

Regulation 12.1 – Definition — leviable SBTF statutory fishing right

This regulation defines a term used in the Part.

Regulation 12.2 – Amount of levy

This regulation sets the levy payable for a Southern Bluefin Tuna Fishery statutory fishing right in force on or after 15 January 2011 as $0.20. The levy includes a research component of $0.020 and an industry contribution of $0.008 for future Southern Bluefin Tuna specific research.

Table 15: Comparison of the SBT levy base between 2009-10 and 2010-11

 

2009-10

2010-10

Difference

 

$

$

$

%

Cost recovered budget

1,222,736

935,407

(287,329)

-23

Prior year (over)/under recoveries

15,832

(11,463)

4,369

28

Amount payable

1,238,568

923,944

314,624

-25

There has been a 25 per cent decrease in the levy amount payable for the 2010-11 financial year, compared to the levy amount payable for the 2009-10 financial year. This is primarily due to a change in attribution of cost under cost recovery impact statement 2010.

To calculate the levy payable for each Southern Bluefin Tuna statutory fishing right the research component ($106,670) is added to the Southern Bluefin Tuna industry research contribution ($42,600) and the total management levy to be collected ($923,944) then divided by the number of commercial Southern Bluefin Tuna statutory fishing rights in the fishery (5,324,422).

Regulation 12.3 – When levy must be paid

This regulation provides that levy is payable on 11 February 2011, or within 28 days after the invoice date for the levy, whichever is later.

 

Part 13 Southern Squid Jig Fishery

Regulation 13.1 – Definition — leviable SSJF gear statutory fishing right

This regulation defines a term used in the Part.

Regulation 13.2 – Amount of levy

This regulation sets the levy for each gear statutory fishing rights in the Southern Squid Jig Fishery in force on 1 January 2011 as $23.90. The levy includes a research component of $0.11 per statutory fishing right.

Table 16: Comparison of the SSJF levy base between 2009-10 and 2010-11

 

2009-10

2010-11

Difference

 

$

$

$

%

Cost recovered budget

176,717

 

151,926

(24,791)

-14

Prior year (over)/under recoveries

( 13,446)

 

 

 

(16,350)

(2,904)

22

Amount payable

163,271

135,576

(27,695)

-17

There has been a 17 per cent decrease in the levy amount payable for the 2010-11 financial year, compared to the levy amount payable for the 2009-10 financial year. This reflects under-expenditure in the 2009-10 financial year resulting from reduced management costs.

 

To calculate the levy payable for each gear statutory fishing right the research component ($655) is added to the total management levy to be collected ($135,576) and then divided by the number of commercial gear statutory fishing rights in the fishery (5,700).

Regulation 13.3 – When levy must be paid

This regulation provides that the levy for the fishery is payable on the later of 28 February 2011 or 28 days after the invoice date for the levy.

Part 14 Western Deepwater Trawl Fishery

Regulation 14.1 – Definition — leviable WDWTF fishing permit

This regulation defines a term used in the Part.

Regulation 14.2 – Amount of levy

This regulation sets the levy payable for a Western Deepwater Trawl fishery fishing permit in force on or after the commencement of the Regulations and on or before
30 June 2011 as $11,859.21 per permit. The levy includes a research component of $109.30 per permit.

Table 17: Comparison of the WDWTF levy base between 2009-10 and 2010-11

 

2009-10

2010-11

Difference

 

$

$

$

%

Cost recovered budget*

121,314

144,291

22,977

19

Prior year (over)/under recoveries

(28,940)

(15,042)

13,898

-48

Amount payable

92,374

129,249

36,875

40

 

There has been a 40 per cent increase in the levy amount payable for the 2010-11 financial year, compared to the levy amount payable for the 2009-10 financial year. This is because of the higher cost recovered budget in the 2010-11 financial year, reflecting higher expected management, observer and research costs. Further, the under-expenditure amount from the 2009-10 financial year ($15,042), which is carried forward to the 2010-11 financial year, is less than the under-expenditure in the previous year.

 

To calculate the levy payable for each fishery permit the research component ($1,202.3) is added to the total management levy to be collected ($129,249) and then divided by the number of permits in the fishery (11).

Regulation 14.3 – When levy must be paid

This regulation provides that levy is payable on 29 January 2011 or 28 days after the invoice date for the levy, whichever is later.

Part 15 Western Tuna and Billfish Fishery

Regulation 15.1 – Definitions

This regulation defines two terms used in the Part.

Regulations 15.2, 15.3, 15.4, 15.5 and 15.6 – Amount of levy

This regulation sets the rate of levy payable for Western Tuna and Billfish fishery boat statutory fishing right and quota statutory fishing rights in force on 1 January 2011 as:

·        $1,296.50 for a boat statutory fishing right;

·        $0.07 for a Bigeye Tuna quota statutory fishing right;

·        $0.07 for a Broadbill Swordfish quota statutory fishing right;

·        $0.07 for a Striped Marlin quota statutory fishing right; and

·        $0.07 for a Yellowfin Tuna quota statutory fishing right.

The Australian Fisheries Management Authority completed the process of granting statutory fishing rights under the Western Tuna and Billfish Fishery Management Plan 2005 following the completion of the legal appeals in early 2010. The statutory fishing rights came into effect on 1 July 2010. This results in a change from collecting levy only on the boat permit, to collecting levy on both the boat statutory fishing rights and quota statutory fishing rights.

Table 18: Comparison of the WTBF levy base between 2009-10 and 2010-11

 

2009-10

2010-11

Difference

 

$

$

$

%

Cost recovered budget

407,044

341,966

(65,0784)

-16

Prior year (over)/under recoveries

(18,192)

-

18,192

-100

Amount payable

388,852

341,966

(46,886)

-12

There has been a 12 per cent decrease in the levy amount payable for the 2010-11 financial year, compared to the levy amount payable for the 2009-10 financial year. The decrease is due to a 16 per cent reduction in the cost recovered budget which reflects efficiency savings by the Australian Fisheries Management Authority and low levels of fishing in the fishery which reduces the costs of data collection and management. The significant decrease in the cost recovered budget is partially offset by an under recovery in the 2009-10 financial year, which has been carried forward to the 2010-11 financial year. The under collection occurred because a number of operators failed to take up statutory fishing rights on offer and meet the costs of the levy. This does not increase the levy payable by remaining operators and also has the effect of reducing the total number of operators in the fishery which increases each individual’s share of the Total Allowable Catch.

The total levy payable by industry includes the research component ($4,801) which is added to the total management levy ($341,966). This is then divided within a two tiered system. Tier 1 represents the fixed costs of managing the fishery, which is 35 per cent of the total levy base including the research component. These costs are divided equally between each boat statutory fishing right (95). Tier 2 represents the costs which are variable depending on the level of fishing effort, such as compliance data collection, logbooks and observers, which is 65 per cent of the total levy base including the research component. The different options of dividing the Tier 2 costs among the quota statutory fishing rights was discussed with industry members on the relevant management advisory committee, however no agreement could be reached. Therefore without industry consensus, it was considered the fairest option to divide the costs equally between each quota statutory fishing rights (3,051,661). Industry workshops will be conducted with wider industry during 2011 to seek the preferred option on splitting the Tier 2 costs between quota statutory fishing rights which will be incorporated in the 2011-12 financial year levy process.

Regulation 15.7 – When levy must be paid

This regulation provides that the levy is payable either in full or in two equal instalments. Either the full amount of the first instalment is payable by
28 February 2011 or 28 days after the invoice date for the instalment, whichever is later. The second instalment, if any, is payable by 1 May 2011 or 28 days after the invoice date for the instalment, whichever is later.

 

 

 

 


[Index] [Related Items] [Search] [Download] [Help]