Commonwealth Numbered Regulations - Explanatory Statements

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PRIMARY INDUSTRIES LEVIES AND CHARGES COLLECTION (DAIRY) REGULATIONS 1995 NO. 212

STATUTORY RULES 1995 No. 212

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

Primary Industries Levies and Charges Collection Act 1991

Primary Industries Levies and Charges Collection (Dairy) Regulations

The Primary Industries Levies and Charges Collection Act 1991 (the Collection Act) Provides for the administrative arrangements for the collection of levies and charges imposed by the Commonwealth. These amendments to the levy returns and records of levy payers under the Primary Industries Levies and Charges Collection (Dairy) Regulations are required to give effect to the collection arrangements to apply from 1 July 1995 with respect to the market milk manufacturing milk, research, Corporation, promotion, acquisition offset re-import and import offset levies. The Regulations prescribing the previous scheme were repealed on 1 July 1995. In respect to the imposition, administration and collection of these dairy levies, the Collection Act works in conjunction with the Dairy Produce Act 1986, the Dairy Produce Levy (No. 1) Act 1986 and the Dairy Produce Levy (No. 2) Act 1986.

The changes to the collection arrangements are necessitated by the termination of the current dairy market support arrangements from 1 July 1995 and the implementation of a replacement scheme from that date. These changes resulted from Australia's commitments under the Uruguay Round of trade negotiations. The scheme provides the same level of support to manufacturing milk producers as would have been provided under the previous scheme had it continued until its scheduled termination date of 30 June 2000. In replicating the previous levels of industry assistance, the arrangements will continue until 30 June 2000.

Details of the regulations arc as follows:

Regulation 1 provides for these regulations to be called the Primary Industries Levies and Charges Collection (Dairy) Regulations.

Regulation 2 provides for the Primary Industries Levies and Charges Collection (Dairy) Regulations to commence on 1 July 1995.

Regulation 3 allows for the Primary Industries Levies and Charges Collection Regulations to be incorporated with these Regulations and read together. The effect is to include provisions that are common to all commodities.

Regulation 4 provides, under subregulation 4(1), a number of definitions necessary for the interpretation of these regulations. Many of the terms have been defined in related Acts and references to those are included. Subregulation 4(2) states that, with respect to these regulations, one body corporate relates to another if a relationship can be established under the Corporations Law.

Regulation 5 prescribes that a "levy year" is a financial year in relation to dairy produce and relevant dairy produce.

Regulation 6 provides that dairy produce and relevant dairy produce are collection products for the purposes of paragraph (a) of the definition of "processor" in subsection 4(1) of the Collection Act. This means that the person, association, cooperative society, board or authority that produces the relevant dairy produce is the processor.

Regulation 7 prescribes dairy produce as the collection product and lists those persons who are taken to be a producer for the purposes of paragraph (e) of the definition of "producer" in subsection 4(1) of the Collection Act.

Regulation 8 prescribes dairy product and relevant dairy produce for the purposes of the definition of "Proprietor" in subsection 4(1) of the Collection Act. This means that the proprietor of a processing establishment is the person who produces dairy produce or relevant dairy produce at that establishment.

Regulation 9 defines dairy produce and relevant dairy produce as it relates to liability of intermediaries. This means that a "processor" is an intermediary in relation to dairy produce and relevant dairy produce. As such the processor will, for better securing the payment of levy, be liable to collect and pay moneys to the Commonwealth on behalf of producers.

Regulation 10 stipulates the due dates for payment of market milk levy, manufacturing milk levy, Corporation levy, promotion levy and research levy (10(1)) and import offset levy, acquisition offset levy and any levy imposed under section 8 of the Dairy Product Levy (No. 2) Act 1986 which applies to re-imported dairy produce for which a benefit (being a reduction of manufacturing milk levy liability or a rebate of manufacturing milk levy) was either claimed or entitled (10(2)).

Regulation 11 stipulates the dates for lodgement of monthly returns relating to market milk levy (11(1)), manufacturing milk levy (11(2)), Corporation levy (11(3)), promotion levy (11(4)) and research (11 (5)).

Regulation 12 stipulates the dates for lodgement for annual returns relating to import offset levy (12(1)), acquisition offset levy (12(2)) and any levy imposed under section 8 of the Dairy Produce Levy (No. 2) Act 1986 which applies to re-imported dairy produce for which a benefit (being a reduction of manufacturing milk levy liability or a rebate of manufacturing milk levy) was either claimed or entitled (12(3)).

Regulation 13 and 14 prescribes the persons who must lodge a monthly return (13) and an annual return (14).

Regulations 15, 16, 17, 18, 19 and 20 define the requirements and particulars respectively for the submission of monthly returns on market milk (15) and milk (16), monthly returns relating to the Corporation, promotion and research levies (17) and annual returns on imported dairy produce (1 g), acquisition of imported dairy produce (19) and exported dairy produce that is subsequently imported (20). Subregulation 15(3) defines "agent" as either a buyer or seller for the purposes of subregulation 15(2).

Regulation 21 details the monthly record keeping requirements for a first purchaser who has processed relevant dairy produce or has relevant dairy produce delivered. The penalty for failure to comply with these requirements is 10 penalty units.

Regulation 22 details the monthly record keeping requirements for a manufacturer of relevant dairy produce. The penalty for failure to comply with these requirements is 10 penalty units.

Regulation 23 prescribes the persons who must maintain records to be submitted annually such as a prescribed exporter who imports dairy produce and is subsequently liable to pay import offset levy (23(a)); a prescribed exporter who acquires dairy produce that has been imported into Australia and is subsequently liable to pay acquisition offset levy (23(b)); and an importer of dairy produce that was previously exported from Australia and is subsequently imported in the same form, or substantially the same form, making the importer liable for levy imposed under section 8 of the Dairy Produce Levy (No. 2) Act 1986 (23(c)). The penalty for failure to comply with these requirements is 10 penalty units.

Regulation 24 provides that any person required to keep records relating to dairy produce or relevant dairy produce must retain those records for 5 years after the due date of lodgement for the return. The penalty for failure to comply with this requirement is 10 penalty units.