Commonwealth Numbered Regulations - Explanatory Statements

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PRIMARY INDUSTRIES LEVIES AND CHARGES COLLECTION (COARSE GRAINS) REGULATIONS (AMENDMENT) 1994 NO. 354

STATUTORY RULES 1994 No. 354

Issued by Authority of the Minister for Primary Industries and Energy

PRIMARY INDUSTRIES LEVIES AND CHARGES COLLECTION ACT 1991

COARSE GRAINS LEVY ACT 1992

PRIMARY INDUSTRIES LEVIES AND CHARGES COLLECTION (COARSE GRAINS) REGULATIONS (AMENDMENT)

Section 30 of the Primary Industries Levies and Charges Collection Act 1991 (the Collection Act) and subsection 15(1) of the Coarse Grains Levy Act 1992 (the Levy Act) provide that the Governor-General may make regulations for the purposes of the respective Acts.

The Primary Industries Levies and Charges Collection (Coarse Grains) Regulations (the Regulations) prescribe the sale value for leviable grain and set out details regarding the payment of levy, the lodgement of quarterly returns and record keeping in respect of levy liabilities.

Amendments to the Levy Act to change the basis on which research levies are imposed on barley and triticale from a flat rate per tonne to an ad valorem rate, were recently made by the Coarse Grains Levy Amendment Act 1994 which received Royal Assent on 27 September 1994. These changes became operative from 1 October 1994.

The purpose of the Regulations is to maintain consistency between the Regulations, the Levy Act and the Coarse Grains Levy Regulations. In particular they will remove references to "leviable weight" which is no longer applicable. The current regulations contain different provisions for different coarse grains in regard to the lodgement of quarterly returns and the changes now make these provisions the same for all leviable coarse grains. The opportunity has also been taken to align certain wording in the regulations with similar provisions in other levy collection regulations in respect of when levy is due for payment.

Details of the Regulations are set out in the Attachment.

The Regulations are taken to have commenced an 1 October 1994 to maintain consistency with the date of commencement of the ad valorem rates of levy for barley and triticale under the Act. The Regulations do not impose any additional obligation on levy payers. While references to the leviable weight below which a return was not required to be lodged, have been removed, the Collection Act contains a provision for a minimum leviable amount of $50.

ATTACHMENT

Details of the Regulations are as follows:

Regulation 1 - Provides for the regulations to be taken to have commenced on 1 October 1994. This is to maintain consistency with the Act.

Regulation 2 - Provides for amendment of the Primary Industries Levies and Charges Collection (Coarse Grains) Regulations.

Regulation 3 - Clarifies the definition of "millet" to exclude forage type millets. As a result, any grain harvested from these latter type millets will not be classed as leviable coarse grain. This change will ensure consistency with the definition in the Coarse Grains Levy Regulations.

Regulation 4 - Expands the interpretation of "grain" in respect of the definition of "sales value" to take account of any additional grains which may be prescribed in future as leviable coarse grains.

Regulation 5 - Amends regulation 8 regarding the time when levy is due for payment to incorporate the wording of similar provisions in other levy collection regulations. The amendment provides that levy is due for payment at the time of lodgement of a return or by the last day when such return is due for lodgement. This change will assist administration procedures by requiring levy payments to be made at the time of lodgement of returns.

Regulation 6 - Replaces Regulation 10 to remove the provision that a levy return did not need to be lodged for triticale if the transaction did not exceed the leviable weight. This is a consequential amendment to reflect the change to an ad valorem levy basis. The amendments also render the provisions regarding who must lodge a return, the same for all leviable coarse grains.