Commonwealth Numbered Regulations - Explanatory Statements

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PRIMARY INDUSTRIES LEVIES AND CHARGES COLLECTION (FOREST AND WOOD PRODUCTS) REGULATIONS 1994 NO. 204

EXPLANATORY STATEMENT

STATUTORY RULES 1994 No. 204

Issued by the Authority of the Minister for Resources

Primary Industries Levies and Charges Collection Act 1991

Primary Industries Levies and Charges Collection (Forest and Wood Products) Regulations

The regulations provide for the manner in which forest industry research levies and charges are to be collected.

Section 30 of the Primary Industries Levies and Charges Collection Act 1991 (the Act) provides that the Governor-General may make regulations, not inconsistent with the 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.

Matters which may be prescribed include:

(1) Providing for the manner of payment of levy and charge;

(2) Requiring producers and others to furnish returns and information;

(3) Requiring producers and others to keep accounts and records; and

(4) Providing for penalties, not exceeding $ 1,000, for offences against the regulations.

The purpose of the regulations is to prescribe the manner and payment of levies and charges; the requirements for lodgement of returns and furnishing of information; the making and keeping of accounts and records; and setting of penalties for breaches of the Regulations.

A Forest and Wood Products Research and Development Corporation was established by regulation under the Primary Industries and Energy Research and Development Act 1989, with effect from 1 January 1994, in keeping with the Government's intention announced in the National Forest Policy Statement of December 1992.

These Regulations introduce requirements for the collection of the forest industry levies and charges, for example, providing for quarterly returns and details to be included in returns.

Details of the regulations are as follows:

Regulation 1 cites the Regulations as the Primary Industries Levies and Charges Collection (Forest and Wood Products) Regulations.

Regulation 2 provides that the Regulations commence on 1 July 1994.

Regulation 3 provides that these regulations are to be read in conjunction with the main Primary Industries Levies and Charges Collection Regulations.

Regulation 4 provides definitions of terms.

Regulation 5 defines what is to constitute a "levy year" in relation to forest and wood products.

Regulation 6 identifies those "forest products" which are subject under the regulations to the Forest and Wood Products Import Charge.

Regulation 7 provides that the rate of levy which applies to each class of logs is shown in column 3 of the Schedule.

Regulation 8 provides for the method to be used for the calculation of the average value of a class of logs for a financial year.

Regulation 9 provides that levies and charges are due for payment on the same day on which a return is due to be lodged.

Regulation 10 provides that, where the total amount of levies or charges for which a producer is liable is less than $75 in a levy year, the producer is not liable for payment of the forest industry levy or charges in respect of that year.

Regulation 11 provides that a producer who is liable to pay the import charges is to lodge an import return.

Regulation 12 provides that a producer who is required to lodge an import return is to lodge it on or before the day on which the imported forest products enter Australia.

Regulation 13 provides that a producer who is liable to pay the levy or charges is to lodge a quarterly return.

Regulation 14 provides that a producer who is required to lodge a return for a quarter is to lodge it by the 28th day after the end of each quarter.

Regulation 15 provides that, where a producer believes that the total amount of levy and export charge for which he or she will be liable in a year will be less than $ 1,000, the producer may apply for an exemption from the requirement to lodge a quarterly return. The intention of this regulation is to minimise administrative costs relating to the collection of levies from small producers.

Regulation 16 provides for the details to be provided by a producer when applying for an exemption from lodging quarterly returns and where that application is to be lodged.

Regulation 17 provides that the Secretary must make a decision on the application and notify the producer of the decision within 14 working days after the application for exemption is lodged.

Regulation 18 provides that a producer who has been granted an exemption from lodging a quarterly return must lodge an annual return.

Regulation 19 provides that an annual return must be lodged by 28 August of the calendar year in which the levy year ends.

Regulation 20 provides that, when a producer lodges an annual return for a year, the Secretary must make a decision on whether to continue the exemption from lodging quarterly returns and notify the producer of the decision within 14 working days after the return is lodged.

Regulation 21 provides for the matters that the Secretary is to take into consideration when making a decision on whether to exempt a producer from lodging quarterly returns or to continue an existing exemption.

Regulation 22 provides that where a producer receives a notice of refusal to grant an exemption from lodging quarterly returns or a refusal to continue such an exemption, he or she must, within 28 days of receiving the notice, lodge a quarterly return for each of the quarters of the current levy year prior to receiving the notice.

Regulation 23.1 provides that details relating to the producer and a declaration by the producer are to be included in a return and for the place of lodgement of the return.

Regulation 23.2 provides that where a producer operates more than one mill to which logs are delivered, a single return must be lodged containing all the particulars in respect of each mill.

Regulation 23.3 provides for the general details which are to be included in a return.

Regulation 23.4 provides for additional details which are to be included in a return which is in respect of a levy.

Regulation 23.5 provides for additional details which are to be included in a return in respect of an export charge.

Regulation 23.6 provides for additional details which are to be included in a return in respect of an import charge.

Regulation 24.1 Provides that records are to be kept by a producer and for the details which are to be kept. A penalty of 10 penalty units is prescribed for breaches of these requirements.

Regulation 24.2 provides that a producer must keep these records for 5 years. A penalty of 10 penalty units is prescribed for breaches of this requirement.

Regulation 25 provides for the review by the Administrative Appeals Tribunal of a refusal by the Secretary to grant an exemption or to continue an exemption.

The Schedule details the rates of levy for different classes of logs.


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