Commonwealth Numbered Regulations - Explanatory Statements

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PRIMARY INDUSTRIES LEVIES AND CHARGES COLLECTION (BUFFALO, CATTLE ANDLIVE-STOCK) REGULATIONS 1998 1998 NO. 106

STATUTORY RULES 1997 NO. 106

Issued by the Authority of the Minister for Primary Industries and Energy

Beef Production Levy Act 1990

Cattle (Exporters) Export Charge Act 1997

Cattle Transactions Levy Act 1997

Live-stock (Exporters) Export Charge Act 1997

Live-stock (Producers) Export Charges Act 1997

Live-stock Slaughter (Processors) Levy Act 1997

Live-stock Transactions Levy Act 1997

Primary Industries Levies and Charges Collection Act 1991

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

The purpose of these regulations is to:

a) provide for rates of levy or charge where these have not been defined in the Acts, or to amend the rates of levy or charge where a changed rate. has been identified by industry, or to limit the imposition of levy or charge in certain circumstances (Subregulations 23 (2 and 3) and 25 (2 and 3), and Regulations 24,, 49 to 52, 54 to 59, and 61 to 63); and/or

b) provide that for specified Acts no amount of levy or charge is payable where the relevant Act provides for this and where industry has demonstrated that alternative collection arrangements will be put in place (Subregulations 23(1), 25(1), and Regulations 53, 60); and

c) amend or provide for appropriate collection regulations agreed with industry and necessary for the efficient and effective collection of these levies and charges, and other necessary provisions (Regulations 1 to 22, 27 to 48, and 64 to 85).

Where specific references to components of levies or charges under sections of these Acts are relevant, they are identified in the attached detailed explanations.

These Acts, together with the Australian Meat and Live-stock Industry Act 1997 and related Acts, gave effect to the Government's decisions announced on 18 March 1997 to reform structures in the red meat industry.

BACKGROUND/CONTEXT

These reforms provided for replacement of three statutory bodies engaged in the provision of industry policy, planning, marketing and promotion, and research and development services with a producer owned service delivery company, established under Corporations Law as a company limited by guarantee, which will be funded by statutory levies contributed by beef, sheep and goat producers.

Additional funding will be provided from non-statutory contributions made by the processing and live-stock export sectors in respect of joint and core industry programs and projects. Sector specific companies established by processors and live-stock exporters as well as the producer company referred to above, will undertake activities of specific relevance to their individual industry sectors. However, the producer service delivery company will be the only provider of industry services. The producer service delivery company will operate in a commercial manner and in a contestable environment

The changed arrangements lead to a clear requirement for sectoral delineation of levy and charges imposition, the ability to regulate that in specific circumstances no amount of levy may be payable, and the changed basis of collection of levies and charges for live-stock producers required that all then existing legislation be either replaced or revised. These changed legislative provisions received Royal Assent on 17 December 1997.

Where the levy collection mechanisms have not changed care has been taken to ensure that the quantum of levies collectable from the industry has not increased in either the operative rates applicable to each levy, or in the total maximums that are applied to each component of each levy. In the case of live-stock (sheep, lambs and goats), industry has requested and strongly supported a change in levy imposition from a slaughter to a transaction basis, and this will result in some producers paying levy for the first time. This change aligns live-stock industry collection mechanisms with those already existing for cattle, thus effectively standardising meat industry levy collections to three broad mechanisms, sectoral based, for producers, exporters and processors (though for the latter two these regulations provide that no amount of levy is payable).

Throughout this process extensive consultation has been undertaken with all affected areas of industry. Industry leaders, and representatives of those who are to collect levies under. these changed arrangements, have been consulted on the expected form and function of the legislation and on these regulations. Increased consultation will be both a feature and a requirement for any ~ changes under these reforms and changed arrangements.

On 27 April 1998 the six industry Peak Councils, representatives of the three new industry companies and the Minister for Primary Industries and Energy representing the government signed the red meat industry Memorandum of Understanding (MoU). The MoU specifies functions, relationships, commitments and financial undertakings that support the legislative and regulatory basis for these industry structural reforms.

Details of the regulations are contained in Attachment 1.

These regulations will commence on the same day as Part 3 of the Australian Meat & Livestock Industry Act 1997. Section 2 of that Act provides that it will commence by proclamation, or on 18 September 1998 if not proclaimed earlier. Section 4 of the Acts Interpretation Act 1901 provides that the Governor-General may make regulations before an Act comes into operation, as if it had already come into operation.

Attachment 1

PART 1 - PRELIMINARY

Regulation 1 provides that these regulations are the Primary Industries Levies and Charges Collection (Buffalo, Cattle and Live-stock) Regulations 1998.

Regulation 2 provides that these regulations will commence on the same day as Part 3 of the Australian Meat & Live-stock Industry Act 1997. Section 2 of that Act provides that it will commence by proclamation, or on 18 September 1998 if not proclaimed earlier.

Regulation 3 provides necessary interpretations for the operation of these regulations.

PART 2 - BUFFALO

Division 1 - Preliminary

Regulation 4 provides the necessary definitions for the operation and interpretation of this Part

Regulation 5 specifies that the definition of 'processor' in Paragraph 4 (1) (b) of the Collection Act applies to buffalo. The Collection Act defines a 'processor' in two different ways for specific collection purposes, and provides that a processor of a collection product can be declared by regulations to be one or the other of these.

Division 2 - Levy and charge rates

Regulation numbers 6 and 7 have been reserved to allow for future insertion of rates of levy and charge under the Buffalo Slaughter Levy Act 1997, and the Buffalo Export Charge Act 1997. These rates are not to change from those set in the legislation at this time.

Regulation 8 provides that levy payable for the slaughter of buffalo, and charge payable for the export of buffalo are payable on the last day for lodging a return for the slaughter or export. See regulation 11 below.

Regulation 9 provides that intermediaries as specified in the Collection Act, which provides under Paragraph 7 (2) (b) that a processor of a product declared by the regulations, and under Subsection- 7 (3) that an exporting agent who exports a prescribed product, will be liable to pay the levy or charge on behalf of the producer. Buffalo is therefore a product both declared under Paragraph 7 (2) (b), and prescribed under Subsection 7 (3) of the Collection Act.

Division 3 - Paperwork

Subdivision A - General

Regulation 10 provides for monthly returns. Paragraph 30 (2) (c) of the Collection Act provides for the making of regulations requiring producers of collection products, intermediaries or any other persons prescribed to give returns or information for the purposes of that Act.

Regulation 11 specifies that such a return must be lodged at the office of the Secretary by the 28th day of the next month.

Regulation 12 specifies the identification detail that must be provided in the return, which is to be in the form of a declaration. This will allow clear identification of the month to which the return relates and identification of the lodger of the return.

Subdivision B - Returns and records about levy

Regulation 13 specifies the details that relate to processor returns, including the slaughter levels, exemptions, levy rate, levy payable and amount tendered.

Regulation 1 requires the processor to keep records of relevant purchases, suppliers, service kills and copies of all returns. Paragraph 30 (2) (b) of the Collection Act provides for regulations requiring processors to make and keep accounts and other records in respect of prescribed products. Failure of a processor to keep such records can result in a penalty of 10 penalty units, permitted in the regulations under Paragraph 30 (2) (d) of the Collection Act.

Regulation 15 provides for service kill arrangements, whereby a processor slaughters buffalo belonging to another person. In these circumstances the processor may request, and the other person must provide a written statement providing identification of the other person and other relevant details. Failure of a person to provide such details can result in a penalty of 5 penalty units, permitted in the regulations under Paragraph 30 (2) (d) of the Collection Act.

Regulation 16 requires the owner of buffalo sent to a processor under a service kill arrangement to keep records (see also regulation 15 above). Records required are similar and complementary to those required to be kept by a processor in regulations 13 and 14. Failure of an owner to keep such records can result in a penalty of 10 penalty units, permitted in the regulations under Paragraph 30 (2) (d) of the Collection Act.

Subdivision C - Returns and records about charge

Regulation 17 provides that producer returns on export of buffalo are not required where an exporting agent is liable, under Section 7 of the Collection Act to pay the charge. Where a producer is required to lodge a return, this regulation specifies the details that relate to that return, including the number of buffalo exported, exemptions, charge rate, charge payable and amount tendered.

Regulation 18 requires the producer to keep records of relevant exports, bills of lading, details of the person to whom the buffalo are being exported, consignment date and copies of all returns. Paragraph 30 (2) (b) of the Collection Act provides for regulations requiring producers to make and keep accounts and other records in respect of prescribed products. Failure of a producer to keep such a records can result in a penalty of 10 penalty units, permitted in the regulations under Paragraph 30 (2) (d) of the Collection Act.

Regulation 19 provides for exporting agents returns. Where an exporting agent is required to lodge a return, this regulation specifies the details that relate to that return, including the number of buffalo exported, exemptions, charge rate, charge payable and amount tendered.

Regulation 20 requires an exporting agent to keep records of relevant exports, bills of lading, client details, details of the person to whom the buffalo are being exported, consignment date and copies of all returns. Paragraph 30 (2) (b) of the Collection Act provides for regulations requiring such agents to make and keep accounts and other records in respect of prescribed products. Failure of an agent to keep such a records can result in a penalty of 10 penalty units, permitted in the regulations under Paragraph 30 (2) (d) of the Collection Act.

PART 3-CATTLE

Division 1 - Preliminary

Regulation 211 provides the necessary definitions for the operation and interpretation of this part.

Regulation 22 specifies that the definition of 'processor' in Paragraph 4 (1) (b) of the Collection Act applies to cattle. The Collection Act defines a 'processor' in two different ways for specific collection purposes, and provides that a processor of a collection product can be declared by regulations to be one or the other of these.

Division 2 - Levy and charge rates

Subregulation 23 (1), provides that no amount of levy is payable, as provided for under Section 5A of the Beef Production Levy Act 1990 (Beef Levy Act). The levy applies to the meat processor sector, which has undertaken to contribute to collective industry functions through non-statutory collections. Rates of levy still need to be set, as there is agreement with the sector that should non-statutory collections prove ineffective, this 'no amount payable' provision will be removed. Agreement to such reintroduction has been documented in the industry MoU signed on 27 April 1998.

Subregulations 23 (2 and 3) set rates under Paragraphs 6 (1) (a and b) of the Beef Levy Act, covering payments to the industry marketing body and the industry research body respectively. These revised and lowered rates have been agreed with the sectors peak councils, the Australian Meal Council and the National Meat Association, on behalf of the sector. Note that provisions under Subsection 8 (3) of the Beef Levy Act do not currently apply, as there is no organisation yet declared under Subsection 8 (2).

Regulation 24 sets rates under Paragraphs 7 (3) (a and b) of the Cattle Transactions Levy Act 1997, covering payments to the industry marketing body and the industry research body respectively. These revised rates do not change the total levy to be collected for any transaction, but vary the amount to go to marketing and research bodies for lot-fed cattle transactions. Other levy rates set in the Act remain unchanged. This is being done at the request of the lot feeders peak council, after full consultation with their constituents. Note that provisions under Subsection 9 (3) of that Act do not currently apply, as there are no organisations yet declared under Subsection 9 (2).

Subregulation 25 (1) provides that no amount of charge is payable, as provided for under Section 5 (1) of the Cattle (Exporters) Export Charge Act 1997. The charge applies to the live exporter sector, which has undertaken to contribute to collective industry functions through non-statutory collections. Rates of levy still need to be set, as there is agreement with the sector that should non-statutory collections prove ineffective, this 'no amount payable' provision will be removed. Agreement to such reintroduction has been documented in the industry MoU signed on 27 April 1998.

Subregulations 25 (2 and 3) set rates under Paragraphs 6 (1) (a and b) of the Cattle (Exporters) Export Charge Act 1997, covering payments to the industry marketing body and the industry research body respectively. These revised rates have been agreed with the sectors peak council, on behalf of the sector. Note that provisions under Subsection 8 (3) of that Act do not currently apply, as there is no organisation yet declared under Subsection 8 (2).

Regulation 26 is reserved.

Regulation 27 provides that levy payable on cattle transactions, and charge payable on the export of cattle are payable on the last day for lodging a return for the transaction or export. See regulations 30 and 32 below.

Regulation 28 provides that intermediaries as specified in the Collection Act, which provides under Paragraph 7 (2) (b) that a processor of a product declared by the regulations, and under Subsection 7 (3) that an exporting agent who exports a prescribed product will be liable to pay the levy or charge on behalf of the producer. Cattle are therefore a product both declared under Paragraph 7 (2) (b), and prescribed under Subsection 7 (3) of the Collection Act.

Division 3 - Paperwork

Subdivision A - General

Regulation 29 provides for producers of cattle to provide an annual return for any year in which a transaction occurs unless levy on all such transactions is payable by other persons.

Regulation 30 specifies that such a return must be lodged at the office of the Secretary before 1 November of the next financial year.

Regulation 31 provides for monthly returns. Paragraph 30 (2) (c) of the Collection Act provides for the making of regulations requiring producers of collection products, intermediaries or any other persons prescribed to give returns or information for the purposes of that Act. Monthly returns are required from exporting agents or producers who export, and from buying or selling agents, first purchasers or processors.

Regulation 32 specifies that such a return must be lodged at the office of the Secretary by the 28th day of the second month after the month for levies, and by the 28th day of the next month for charges.

Regulation 33 specifies the identification detail that must be provided in either an annual (producer) or monthly return, which is to be in the form of a declaration. This will allow clear identification of the month or financial year to which the return relates and identification of the lodger of the return

Subdivision B - Returns and records about levy

Regulation 34 specifies the details that must be included in the producers annual return, including the number of dealings in bobby calves, lot fed and other cattle, exemptions, levy rate, levy payable and amount tendered.

Regulation 35 requires the producer to keep records of leviable transactions, including purchasers details, related company dealings, numbers of bobby calves, lot fed and other cattle involved and copies of all returns. Paragraph 30 (2) (b) of the Collection Act provides for regulations requiring producers to make and keep accounts and other records in respect of prescribed products. Failure of a producer to keep such records can result in a penalty of 10 penalty units, permitted in the regulations under Paragraph 30 (2) (d) of the Collection Act.

Regulation 36 specifies the details that must be included in the buying agents, selling agents or first purchasers monthly return, including the number of dealings in bobby calves, lot fed and other cattle, exemptions, levy rate, levy payable and amount tendered.

Regulation 37 requires buying agents, selling agents or first purchasers to keep records of leviable transactions, including seller or purchasers details, details of each purchase or sale and copies of all returns. Paragraph 30 (2) (b) of the Collection Act provides for regulations requiring producers to make and keep accounts and other records in respect of prescribed products. Failure of a buying agents, selling agents or first purchasers to keep such records can result in a penalty of 10 penalty units, permitted in the regulations under Paragraph 30 (2) (d) of the Collection Act.

Regulation 38 specifies the details that must be included in the processors monthly return, including the number of dealings in bobby calves, lot fed and other cattle, exemptions, levy rate, levy payable and amount tendered.

Regulation 39 requires the processor to keep records of relevant purchases, suppliers, service kills, statements about levies not being payable and copies of all returns. Paragraph 30 (2) (b) of the Collection Act provides for regulations requiring processors to make and keep accounts and other records in respect of prescribed products. Failure of a processor to keep such records can result in a penalty of 10 penalty units, permitted in the regulations under Paragraph 30 (2) (d) of the Collection Act.

Regulation 40 provides for service kill arrangements, whereby a processor slaughters bobby calves, lot fed and other cattle belonging to another person, and there is no requirement to pay the levy. In these circumstances the processor may request, and the other person must provide a written statement providing identification of the other person and other relevant details. Failure of a person to provide this statement can result in a penalty of 5 penalty units, permitted in the regulations under Paragraph 30 (2) (d) of the Collection Act.

Regulation 41 requires the owner of cattle sent to a processor for under a service kill arrangement to keep records (see also regulation 40 above). Records required are similar and complementary to those required to be kept by a processor in regulations 39 and 40, including relevant purchase and delivery dates. Failure of an owner to keep such a records can result in a penalty of 10 penalty units, permitted in the regulations under Paragraph 30 (2) (d) of the Collection Act.

Regulation 42 provides that where cattle ownership changes as part of a contract for sale of real property through an agent and the contract does not state the number of cattle sold, the vendor must give written notice setting out relevant information including the number of bobby calves, lot fed and other cattle sold and exemptions. Failure of a vendor to give such notice can result in a penalty of 5 penalty units, permitted in the regulations under Paragraph 30 (2) (d) of the Collection Act.

Subdivision C - Returns and records about charge

Regulation 43 provides that producer returns on export of cattle are not required where an exporting agent is liable, under Section 7 of the Collection Act to pay the charge. Where a producer is required to lodge a return, this regulation specifies the details that relate to that return, including the number of cattle exported, exemptions, charge rate, charge payable and amount tendered.

Regulation 44 requires the producer to keep records of relevant exports, bills of lading., details of the person to whom the cattle are being exported, consignment date and copies of all returns. Paragraph 30 (2) (b) of the Collection Act provides for regulations requiring producers to make and keep accounts and other records in respect of prescribed products. Failure of a producer to keep such a records can result in a penalty of 10 penalty units, permitted in the regulations under Paragraph 30 (2) (d) of the Collection Art

Regulation 45 provides for exporting agents returns. Where an exporting agent is required to lodge a return, this regulation specifies the details that relate to that return, including the number of cattle exported, exemptions, charge rate, charge payable and amount tendered.

Regulation 46 requires an exporting agent to keep records of relevant exports, bills of lading, client details, details of the person to whom the cattle are being exported, consignment dates and copies of all returns. Paragraph 30 (2) (b) of the Collection Act provides for regulations requiring such agents to make and keep accounts and other records in respect of prescribed products. Failure of an agent to keep such a records can result in a penalty of 10 penalty units, permitted in the regulations under Paragraph 30 (2) (d) of the Collection Act

PART 4 - LIVE-STOCK

Division 1 - Preliminary

Regulation 47 provides the necessary definitions for the operation and interpretation of this Part.

Regulation 48 specifies that the definition of 'processor' in Paragraph 4 (1) (b) of the Collection Act applies to live-stock. The Collection Act defines a 'processor' in two different ways for specific collection purposes, and provides that a processor of a collection product can be declared by regulations to be one or the other of these.

Division 2 - Levy and charge rates

Regulation 49 provides that levy is not payable under paragraph 5 (2) (f) of the Live-stock Transactions Levy Act 1997 if the sale price per head of live-stock is not greater than five dollars.

Regulations 50, 51 and 52 set rates covering sheep, lambs and goats under Paragraphs 6 (1) (a to c), 7 (a to c) and 8 (1) (a to c) of the Live-stock Transactions Levy Act 1997, each covering payments to the industry marketing body, the industry research body and the Australian Animal Health Council respectively. These rates are required to be set as they were not set in the Act. These rates are consistent with the request from the relevant peak industry councils, the Sheepmeat Council of Australia and the Goat Council of Australia. Note that provisions under Subsection 10 (3) of that Act do not currently apply, as there are no organisations yet declared under Subsection 10 (2).

Regulation 53 provides that no amount of levy is payable, as provided for under Section 5 (1) of the Live-stock Slaughter (Processors) Levy Act 1997 (Live-stock Slaughter Act). The levy applies to the meat processor sector, which has undertaken to contribute to collective industry functions through non-statutory collections. Rates of levy still need to be set, as there is agreement with the sector that should non-statutory collections prove ineffective, this 'no amount payable' provision will be removed. Agreement to such reintroduction has been documented in the industry MoU signed on 27 April 1998.

Regulations 54, 55 and 56 set rates covering sheep, lambs and goats under Paragraphs 6 (a and b), 7 (a and b) and 8 (a and b) of the Live-stock Slaughter Act, each covering payments to the industry marketing body and the industry research body respectively. These revised rates have been agreed with the sectors peak councils, the Australian Meat Council and the National Meat Association, on behalf of the sector. Note that provisions under Subsection 10 (3) of the Act do not currently apply, as there is no organisation yet declared under Subsection 10 (2).

Regulations 57, 58 and 59 set rates covering sheep, lambs and goats under Paragraphs 5 (a to c), 6 (a to c) and 7 (a to c) of the Live-stock (Producers) Export Charge Act 1997, each covering payments to the industry marketing body, the industry research body and the Australian Animal Health Council respectively. . These rates are required to be set as they were not set in the Act. These rates are set consistent with the request from the relevant peak industry councils, the Sheepmeat Council of Australia and the Goat Council of Australia. Note that provisions under Subsection 9 (3) of that Act do not currently apply, as there are no organisations yet declared under Subsection 9 (2).

Regulation 60 provides that no amount of charge is payable, as provided for under Section 6 (1) of the Livestock (Exporters) Export Charge Act 1997. The charge applies to the live exporter sector, which has undertaken to contribute to collective industry functions through non-statutory collections. Rates of levy still need to be set, as there is agreement with the sector that should non-statutory collections prove ineffective, this 'no amount payable' provision will be removed. Agreement to such reintroduction has been documented in the industry MoU signed on 27 April 1998.

Regulations 61, 62 and 63 set rates covering sheep, lambs and goats under Paragraphs 7 (a and b), 8 (a and b) and 9 (a and b) of the Live-stock (Exporters) Export Charge Act 1997, covering payments to the industry marketing body and the industry research body respectively. These rates have been agreed with the sectors peak council, on behalf of the sector. Note that provisions under Subsection 10 (3) of the Act do not currently apply, as there is no organisation yet declared under Subsection 10 (2).

Regulation 64 provides that levy payable on a live-stock transaction or slaughter, and charge payable on the export of live-stock are payable on the last day for lodging a return for the transaction, slaughter or export. See regulations 67 and 69 below.

Regulation 65 provides that intermediaries as specified in the Collection Act, which provides under Paragraph 7 (2) (b) that a processor of a product declared by the regulations, and under Subsection 7 (3) that an exporting agent who exports a prescribed product will be liable to pay the levy or charge on behalf of the producer. Live-stock are therefore a product both declared under Paragraph 7 (2) (b), and prescribed under Subsection 7 (3) of the Collection Act.

Division 3 - Paperwork

Subdivision A - General

Regulation 6 provides for producers of live-stock to provide an annual return for any year in which a transaction occurs unless levy on all such transactions is payable by other persons.

Regulation 67 specifies that such a return must be lodged at the office of the Secretary before 1 November of the next financial year.

Regulation 68 provides for monthly returns. Paragraph 30 (2) (c) of the Collection Act provides for the making of regulations requiring producers of collection products, intermediaries or any other persons prescribed to give returns or information for the purposes of that Act. Monthly returns are required from exporting agents or producers, and from buying and selling agents, first purchasers or processors.

Regulation 69 specifies that such a return must be lodged at the office of the Secretary by the 28th day of the second month after the month for levies, and by the 28th day of the next month for charges.

Regulation 70 specifies the identification detail that must be provided in either an annual (producer) or monthly return, which is to be in the form of a declaration. This will allow clear identification of the month or financial year to which the return relates and identification of the lodger of the return.

Subdivision B - Returns and records about levy

Regulation 71 specifies the details that must be included in the producers annual return, including the number of dealings in sheep, lambs and goats, exemptions, levy rate, levy payable and amount tendered.

Regulation 72 requires the producer to keep records of leviable transactions, including purchasers details, related company dealings, numbers of sheep, lambs and goats involved and copies of all returns. Paragraph 30 (2) (b) of the Collection Act provides for regulations requiring producers to make and keep accounts and other records in respect of prescribed products. Failure of a producer to keep such records can result in a penalty of 10 penalty units, permitted in the regulations under Paragraph 30 (2) (d) of the Collection Act

Regulation 73 specifies the details that must be included in the buying agents, selling agents or first purchasers monthly return, including the number of dealings in sheep, lambs and goats, exemptions, levy rate, levy payable and amount tendered.

Regulation 74 requires buying agents, selling agents or first purchasers to keep records of leviable transactions, including seller or purchasers details, details of each purchase or sale and copies of all returns. Paragraph 30 (2) (b) of the Collection Act provides for regulations requiring producers to make and keep accounts and other records in respect of prescribed products. Failure of a buying agents, selling agents or first purchasers to keep such records can result in a penalty of 10 penalty units, permitted in the regulations under Paragraph 30 (2) (d) of the Collection Act.

Regulation 75 specifies the details that must be included in the processors monthly return, including the number of dealings in sheep, lambs and goats, exemptions, levy rate, levy payable and amount tendered.

Regulation 76 requires the processor to keep records of relevant purchases, suppliers, service kills including where live-stock are slaughtered by someone else, statements about levies not being payable and copies of all returns. Paragraph 30 (2) (b) of the Collection Act provides for regulations requiring processors to make and keep accounts and other records in respect of prescribed products. Failure of a processor to keep such records can result in a penalty of 10 penalty units, permitted in the regulations under Paragraph 30 (2) (d) of the Collection Act.

Regulation 77 provides for service kill arrangements, whereby a processor slaughters sheep, lambs and goats belonging to another person, and there is no requirement to pay the levy. In these circumstances the processor may request, and the other person must provide a written statement providing identification of the other person and other relevant details. Failure of a processor to keep such records can result in a penalty of 5 penalty units, permitted in the regulations under Paragraph 30 (2) (d) of the Collection Act.

Regulation 78 requires the owner of live-stock sent to a processor for under a service kill arrangement to keep records (see also regulation 77 above). Records required are similar and complementary to those required to be kept by a processor in regulations 76 and 77, including relevant purchase and delivery dates. Failure of an owner to keep such a records can result in a penalty of 10 penalty units, permitted in the regulations under Paragraph 30 (2) (d) of the Collection Act.

Regulation 79 provides that where live-stock ownership changes as part of a contract for sale of real property through an agent and the contract does not state the number of cattle sold, the vendor must give written notice setting out relevant information including the number of sheep, lambs and goats sold and exemptions. Failure of a vendor to give such notice can result in a penalty of 5 penalty units, permitted in the regulations under Paragraph 3 0 (2) (d) of the Collection Act.

Subdivision C - Returns and records about charge

Regulation 80 provides that producer returns on export of live-stock are not required where an exporting agent is liable, under Section 7 of the Collection Act, to pay the charge. Where a producer is required to lodge a return, this regulation specifies the details that relate to that return, including the number of livestock exported, exemptions, charge rate, charge payable and amount tendered.

Regulation 81 requires the producer to keep records of relevant exports, bills of lading, details of the person to whom the live-stock are being exported, consignment date and copies of all returns. Paragraph 30 (2) (b) of the Collection Act provides for regulations requiring producers to make and keep accounts and other records in respect of prescribed products. Failure of a producer to keep such a records can result in a penalty of 10 penalty units, permitted in the regulations under Paragraph 30 (2) (d) of the Collection Act

Regulation 82 provides for exporting agents returns. Where an exporting agent is required to lodge a return, this regulation specifies the details that relate to that return, including the number of live-stock exported, exemptions, charge rate, charge payable and amount tendered.

Regulation 83 requires an exporting agent to keep records of relevant exports, bills of lading, client details, details of the person to whom the live-stock are being exported, consignment dates and copies of all returns. Paragraph 30 (2) (b) of the Collection Act provides for regulations requiring such agents to make and keep accounts and other records in respect of prescribed products. Failure of an agent to keep such a records can result in a penalty of 10 penalty units, permitted in the regulations under Paragraph 30 (2) (d) of the Collection Act.

PART 5 - MISCELLANEOUS

Regulation 84 requires that records required to be kept by these regulations, be kept for at least 5 years from the latter of either the date the return was due, or the date -the return was lodged. Failure of any person keep records for this time can result in a penalty of 10 penalty units.

Regulation 85 repeals earlier regulations relating to some of the matters covered by these regulations.