Commonwealth Numbered Regulations - Explanatory Statements

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PRIMARY INDUSTRIES LEVIES AND CHARGES COLLECTION (STONE FRUIT) REGULATIONS 1995 NO. 183

EXPLANATORY STATEMENT

STATUTORY RULES 1995 No. 183

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

Primary Industries Levies and Charges Collection Act 1991

Horticultural Levy Act 1987

Horticultural Export Charge Act 1987

Primary industries Levies and Charges Collection (Stone Fruit) Regulations

The Governor-General may make regulations to impose levies and export charges on classes of horticultural products under subsections 14(1) of the Horticultural Levy Act 1987 (the Levy Act) and 14(1) of the Horticultural Export Charge Act 1987 (the Export Charge Act). The Governor-General may also make regulations to provide for the collection of levy and export charge under subsection 30(1) of the Primary industries Levies and Charges Collection Act 1991 (the Collection Act).

Section 6 of the Levy Act imposes levy on leviable horticultural products which are produced in Australia and sold or used in the production of other goods. Section 6 of the Export Charge Act imposes export charge on chargeable horticultural products which are produced in Australia and exported. Levies and export charges imposed under these arrangements fund domestic and export market promotion through the Australian Horticultural Corporation (AHC) and joint industry/government funded research and development through the Horticultural Research and Development Corporation (HRDC).

These regulations impose levy and export charge on the stone fruit industry, at the industry's request, for the purpose of participating in the AHC and the HRDC.

Sections 8 and 9 of both the Levy and Export Charge Acts provide that regulations may fix a rate of levy and export charge in respect of the AHC and the HRDC. The Regulations set a levy and export charge for stone fruit, sold on the fresh and export markets, for the AHC of 3 cents per standard tray, 6 cents per standard box and 0.6 cents per kilogram for bulk stone fruit of more than 10 kilograms. For the HRDC, the levy and export charge are set at 2 cents per standard tray, 4 cents per standard box and 0.4 cents per kilogram for bulk stone fruit of more than 10 kilograms.

Subsection 13(2) of the Levy Act and section 13 of the Export Charge Act provide that regulations may exempt from levy and export charge subclasses of leviable or chargeable products. The proposed Regulations exempt from levy and export charge stone fruit sold by a grower directly to a processor for processing.

Subsections 14(4) and 14(5) of the Levy and Export Charge Acts require the Governor-General to take into account any recommendation to the Minister from the AHC and the HRDC before making regulations to fix a rate of levy and export charge, or to exempt subclasses of horticultural product or classes of producers from levy and export charge. Subsection 14(7) of the Levy and Charge Acts require the AHC and the HRDC to consult with the body that is the eligible industry body for the relevant horticultural product before recommending rates of, and exemptions from, levy and export charge to the Minister.

The AHC and the AHC recommended the rates and exemptions to the Minister after consultation with the Australian Fresh Stone Fruit Growers Association (AFSFGA) which is the eligible industry body prescribed in the regulations. The regulations give effect to the recommendations of the AHC and HRDC, which are consistent with the industry request.

Subsections 7(1), (2) and (3) of the Collection Act provide that intermediaries are liable to pay any levy and export charge that remains unpaid by the producer. The regulations prescribe stone fruit as a product for the purposes of the definition of producer in subsection 4(1) of the Collection Act. This will allow collection of levy and export charge by intermediaries such as first purchasers who purchase stone fruit, buying and selling agents who trade in stone fruit and exporters and exporting agents who export stone fruit. Section 8 of the Collection Act allows the intermediaries to deduct amounts paid from proceeds due to the producer.

The proposed Regulations also provide for the manner of payment of levy and export charge, the lodgement of returns and the keeping of records.

Details of the Regulations are attached.

The regulations commenced on 1 August 1995.

ATTACHMENT A

DETAILS OF THE PRIMARY INDUSTRIES LEVIES AND CHARGES COLLECTION (STONE FRUIT) REGULATIONS

Regulation 1 provides a reference name for the Regulations.

Regulation 2 gives the commencement date of the Regulations as 1 August 1995.

Regulation 3 provides that the Primary Industries Levies and Charges Collection Regulations, which include regulations on matters common to all levies and export charges collected under the Collection Act, must be read as one with these Regulations.

Regulation 4 defines terms used in the Regulations.

Regulation 5 defines a "levy year" as being the period from 1 August 1995 until 30 June 1996 and after that each financial year.

Regulation 6 prescribes stone fruit as a horticultural product subject to levy and charge under the Levy and Export Charge Acts, respectively. It also prescribes stone fruit as a product to which paragraphs (b) and (g) of the definition of producer in subsection 4(1) of the Collection Act relate. Paragraph (b) defines the producer as the person who owns the stone fruit immediately after harvest, while paragraph (g) defines the producer as the person who exports the product from Australia. The producer is liable to pay the levy on the product under section 12 of both the Levy and Export Charge Acts. It should be noted that section 13 of the Export Charge Act provides that where levy has already been paid, export charge is not payable.

Regulation 7 provides that the rate of levy, destined for the AHC, to apply to stone fruit will be 3 cents per standard tray, 6 cents per standard box and 0.6 cents per kilogram for bulk stone fruit over ten kilograms.

Regulation 8 provides that the rate of levy, destined for the HRDC, to apply to stone fruit will be 2 cents per standard tray, 4 cents per standard box and 0.4 cents per kilogram for bulk stone fruit over ten kilograms.

Regulation 9 provides that the rate of export charge, destined for the AHC, to apply to stone fruit will be 3 cents per standard tray, 6 cents per standard box and 0.6 cents per kilogram for bulk stone fruit over ten kilograms.

Regulation 10 provides that the rate of export charge, destined for the HRDC, to apply to stone fruit will be 2 cents per standard tray, 4 cents per standard box and 0.4 cents per kilogram for bulk stone fruit over ten kilograms.

Regulation 11 exempts from levy stone fruit sold directly by a grower to a processor for processing.

Regulation 12 requires that levy and export charge be paid on the last day for lodgement of the return under Regulation 19.

Regulation 13 prescribes the persons who must lodge a quarterly return for stone fruit levy or export charge. This regulation also specifies those persons who are exempt from lodging quarterly returns.

Regulation 14 prescribes the persons who must lodge annual returns for stone fruit levy or export charge.

Regulation 15 prescribes the persons who may apply for an exemption from lodging quarterly returns and sets out the details of what an application for exemption must include.

Regulation 16 requires that, when considering applications for an exemption, the Secretary must take certain factors into account. This regulation also requires the Secretary to consider the application for exemption and give written advice to the applicant within 14 days of lodgement of the application.

Regulation 17 requires that once a person has been granted an exemption from submitting quarterly returns the Secretary must decide whether to continue the exemption for the next levy year. This regulation also prescribes the factors which must be taken into consideration when deciding whether to continue an exemption. The decision of whether to continue an exemption must be made and conveyed to the person concerned within 14 days of the lodgement of the annual return.

Regulation 18 prescribes details of the information which must be included in a return.

Regulation 19 prescribes details of when and where a return must be lodged. Annual returns must be lodged on or before 28 August after the end of each levy year. Quarterly returns must be lodged on the 28th day of the month that follows the end of the quarter.

Regulation 20 details the records that must be kept by persons who lodge an annual return for stone fruit levy or export charge. The regulation also requires that records be kept for at least 5 years after the last day for lodging the return.

Regulation 21 provides for applications to the Administrative Appeals Tribunal for the review of decisions by the Secretary refusing to grant exemptions from lodging quarterly returns.

Regulation 22 prescribes the Australian Fresh Stone Fruit Growers Association as the industry body with which the AHC and the HRDC must consult on the rate of levy and export charge, and on any exemptions to apply.


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