Commonwealth Numbered Regulations - Explanatory Statements

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

PRIMARY INDUSTRIES LEVIES AND CHARGES COLLECTION REGULATIONS (AMENDMENT)1992 NO. 228

STATUTORY RULES 1992 No. 228

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

Primary Industries Levies and Charges Collection Act 1991

Primary Industries Levies and Charges Collection Regulations (Amendment)

Primary Industries Levies and Charges Collection (Goat Fibre) Regulations

Section 30 of the above Act empowers the Governor-General to make regulations for the purposes of the Act, and in particular;

(a)       providing for the manner of payment of levy and charge;

(b)       requiring producers and others to furnish returns and information;

(c)       requiring producers and others to keep accounts and records; and

(d)       providing for penalties, not exceeding $1000, for offences against the regulations.

The Act, which commenced on 1 July 1991, brings together similar provisions previously embodied in over 30 Acts. The proposed Regulations will allow for the implementation of standard provisions for the collection of the Goat Fibre Levy, consistent with those existing across a broad range of industries as well as more uniformity in collection methods.

For example these provisions include: who is a producer, when is levy due for payment, what must be included in a return and the requirements for records to be kept.

ATTACHMENT

Details of proposed Primary Industries Levies and Charges Collection (Goat Fibre) Regulations.

Regulation 1 provides for the regulations to be called the Primary Industries Levies and Charges (Goat Fibre) Regulations.

Regulation 2 provides that the Primary Industries Levies and Charges Collection Regulations, which include general provisions applicable to all levies and export charges, are to be read in conjunction with these regulations.

Regulation 3 explains some of the terms used.

Regulation 4 defines a calendar year as a 'levy year'.

Regulation 5 defines what is a process in relation to goat fibre.

Regulation 6 provides that the person who owns the fibre immediately it is removed from the goat is to be considered the producer of the fibre.

Regulation 7 prescribes that levy is due for payment on the last day for lodging of a return.

Regulation 8 prescribes who must lodge a return.

Regulation 9 prescribes that a return must be lodged on or before the 28th day after the end of the quarter. In the case of the December quarter a return must also include a summary of dealings in the full levy year.

Regulation 10 prescribes the details that are to be included in a return.

Regulation 11 provides for records to be kept by persons dealing with leviable fibre. A penalty of $1000 is prescribed for breaches of the regulation.

Regulation 12 provides that records must be retained for a period of 5 years after the last day for lodging a return. A penalty of $1000 is prescribed for breaches of the regulation.