Primary Industries Levies and Charges Collection Regulations 1991

1 Name of Regulations

These Regulations are the Primary Industries Levies and Charges Collection Regulations 1991.

2 Interpretation

In these Regulations, unless the contrary intention appears:

Collection Act means the Primary Industries Levies and Charges Collection Act 1991.

Customs Charges Act means the Primary Industries (Customs) Charges Act 1999.

Customs Charges Regulations means the Primary Industries (Customs) Charges Regulations 2000.

Excise Levies Act means the Primary Industries (Excise) Levies Act 1999.

Excise Levies Regulations means the Primary Industries (Excise) Levies Regulations 1999.

lodge, in relation to a return, means lodge the return in accordance with regulation 11.

quarter means a period of 3 months ending on the last day of March, June, September or December.

return means a periodic return that is required to be lodged under a Schedule or Part of a Schedule.

Note 1: Many of the terms used in these Regulations are defined in the Collection Act.

Note 2: Other terms may be defined in a Schedule or a Part for that Schedule or Part only.

2A How to determine whether companies are related to each other

For these Regulations, the question whether companies were or are related to each other is determined in the same way as the question whether 2 corporations are related to each other is determined under the Corporations Law.

3 To whom must levy or charge be paid

(1) Amounts of levy or charge or other amounts payable to the Commonwealth under the following legislation must be paid to the Collector of Public Moneys at the office of the Secretary to the Department in Canberra: (a) the Collection Act; (b) an associated Act; (c) a regulation made under an Act mentioned in paragraph (a) or (b). (2) However, if a collection agreement under section 10 or 11 of the Collection Act is in force for a collection product, amounts of levy or charge or other amounts payable to the Commonwealth under the legislation mentioned in subregulation (1) for that product must be paid in accordance with that agreement.

3A Penalty for late payment

For subsection 15(5) of the Collection Act, sugar cane (within the meaning of the Excise Levies Act) is prescribed.

4 How must documents be signed?

(1) A document to be signed by a body corporate for the purposes of a provision of the Collection Act, an associated Act or these regulations may be signed by: (a) a director, secretary or principal officer of the body corporate; or (b) an individual authorised in writing under the rules of the body corporate to act on behalf of the body corporate in matters that include matters arising under that provision. (2) A document to be signed by a partnership for the purposes of a provision of the Collection Act, an associated Act or these regulations may be signed by: (a) one of the partners: or (b) an individual authorised in writing under the rules of the partnership to act on behalf of the partnership in matters that include matters arising under that provision. (3) A document to be signed by an individual for the purposes of a provision of the Collection Act, an associated Act or these regulations may be signed by the individual, or by another individual authorised in writing to act on his or her behalf in matters that include matters arising under that provision.

6 Form of warrant to enter premises

For the purposes of section 20 of the Collection Act, a warrant may be in the form set out in Schedule 1.

7 Orders

Subject to section 31 of the Collection Act, the Minister may make orders, not inconsistent with the Collection Act or regulations made under the Act, about anything for which provision may be made by regulations under that Act.

8 Secretary’s postal address

For these Regulations, the Secretary’s postal address is: The Secretary Agriculture and Water Resources—Australia Locked Bag 4488 KINGSTON ACT 2604.

9 Collection requirements and other matters

The Schedules have effect.

10 What must be set out in a return

(1) A return must include a declaration, signed by the person lodging the return, that the particulars set out in the return are correct in every essential detail. (2) A return must contain the following details: (a) the full name and business address or residential address of the person lodging the return, not being the address of a post office box or post office bag; and (b) if the person lodging the return has a post office box address or post office bag address—that address; and (c) the period to which the return relates. (3) If the person lodging a return has an ABN, a return must include that number. (4) If the person lodging a return is a company, and the person does not have an ABN, a return must include the person’s ACN under the Corporations Law. (4A) A return for a collection product must include the information mentioned in subregulation (4B) if: (a) there is published on the Department’s website: (i) a notice that a register of levy payers or charge payers is being kept for the product by an eligible recipient within the meaning of subsection 27A(2) of the Collection Act (other than the Australian Bureau of Statistics); and (ii) the day on which the notice was published; and (b) the return is not required to be lodged before 28 days after the day mentioned in subparagraph (a)(ii). (4B) For the purposes of subregulation (4A), the information is: (a) the name, address, contact details, ABN (if any) and ACN (if any) of each person who has paid, or is liable to pay, levy or charge for the product for the period to which the return relates; and (b) the amount of levy or charge each person mentioned in paragraph (a) has paid, or is liable to pay, for the product for that period. (5) A Schedule or Part of a Schedule may specify other information that must be included in a return.

Note: A return in relation to a collection product may also be required to contain details determined by the Secretary under section 32 of the Collection Act relating to the production and processing of the collection product.

11 Where must returns be lodged

(1) A return must be lodged by: (a) sending it to the Secretary’s postal address; or (b) by arrangement with the Levies and Revenue Service of Agriculture, Fisheries and Forestry – Australia, sending it by facsimile to the Levies and Revenue Service of Agriculture, Fisheries and Forestry – Australia.

Note: From 1 July 2001, returns may be lodged electronically—see the Electronic Transactions Act 1999.

(2) However, if a collection agreement under section 10 or 11 of the Collection Act is in force for a collection product, a return for that product must be lodged in accordance with that agreement.

12 How long must records be kept

(1) A person who is, or was, required to keep records for a commodity under a Schedule or Part of a Schedule must keep the records for 5 years after the later of: (a) the last day for lodging a return for the commodity; or (b) the day that the return was lodged.

Penalty: 10 penalty units.

(2) An offence under subregulation (1) is an offence of strict liability.

Note: For strict liability, see section 6.1 of the Criminal Code.

5 Who is a producer

For paragraph (e) of the definition of producer in subsection 4(1) of the Collection Act: (a) leviable cattle are prescribed; and (b) the person who is the owner of the leviable cattle immediately after their hot carcase weight is determined, or is taken to have been determined, is taken to be the producer of the leviable cattle.

Note: Paragraph (e) of the definition of producer in subsection 4(1) of the Collection Act provides that, for a product prescribed for that paragraph, producer means the person who, under the regulations, is to be taken to be the producer of the product.

13 When must an annual return be lodged

An annual return for a levy year must be lodged before 1 November in the next levy year.

Note: For offences in relation to returns, see section 24 of the Collection Act.

14 What must be included in an annual return—producers

(1) A reference to a dealing by a producer in this clause does not include a dealing on which someone else is liable to pay levy under section 7 of the Collection Act. (2) In addition to the information required by regulation 10, a return lodged by a producer for a levy year must state, in respect of the levy year: (a) the total amount of levy payable for the leviable cattle; and (b) the total amount of levy paid for the leviable cattle; and (c) the information for bobby calves, lot‑fed cattle and other cattle mentioned in subclauses (3), (4) and (5).

Note: For offences in relation to returns, see section 24 of the Collection Act.

(3) For bobby calves, the information is: (a) how many bobby calves were dealt with by the producer; and (b) how many bobby calves on which levy is not payable were dealt with by the producer; and (c) how many leviable bobby calves were dealt with by the producer; and (d) the rate of levy on the leviable bobby calves; and (e) the amount of levy payable on the leviable bobby calves; and (f) the amount of levy paid on the leviable bobby calves. (4) For lot‑fed cattle, the information is: (a) how many lot‑fed cattle were dealt with by the producer; and (b) how many leviable lot‑fed cattle were dealt with by the producer; and (c) how many lot‑fed cattle on which levy is not payable were dealt with by the producer; and (d) the rate of levy on the leviable lot‑fed cattle; and (e) the amount of levy payable on the leviable lot‑fed cattle; and (f) the amount of levy paid on the leviable lot‑fed cattle. (5) For cattle other than bobby calves and lot‑fed cattle, the information is: (a) how many cattle were dealt with by the producer; and (b) how many cattle on which levy is not payable were dealt with by the producer; and (c) how many leviable cattle were dealt with by the producer; and (d) the rates of levy payable for the leviable cattle; and (e) the amount of levy payable on the leviable cattle; and (f) the amount of levy paid on the leviable cattle.

15 What records must be kept by producers

(1) A producer who is required to lodge an annual return for cattle transactions completed in a levy year must keep the following records in respect of that levy year: (a) the personal details of each person to whom the cattle mentioned in the return were sold or delivered; (b) details of each sale or delivery; (c) a copy of the return; (d) the information mentioned in paragraphs 14(2)(a) and (b) and subclauses 14(3), (4) and (5) of this Schedule.

Penalty: 10 penalty units.

(2) If a producer who is required to lodge a return for a levy year sells or delivers cattle to a related company in that levy year, the producer must keep the following records in respect of that levy year: (a) the personal details of each person to whom the cattle mentioned in the return were sold; (b) how many bobby calves were sold or delivered to the company; (c) how many lot‑fed cattle were sold or delivered to the company; (d) how many other cattle were sold or delivered to the company.

Penalty: 10 penalty units.

(3) An offence under subclause (1) or (2) is an offence of strict liability.

Note 1: For strict liability, see section 6.1 of the Criminal Code.

Note 2: For offences in relation to how long records must be kept, see regulation 12.

16 What records must be kept by agents and first purchasers

(1) A buying agent, selling agent or first purchaser who is required to lodge a return for cattle transactions completed in a month must keep the following records in respect of that month: (a) the personal details of each person from whom the cattle mentioned in the return were bought or to whom the cattle were sold; (b) details of each purchase or sale; (c) a copy of the return; (d) the information mentioned in paragraphs 9(1)(a) and (b) and subclauses 9(2), (3) and (4) of this Schedule.

Penalty: 10 penalty units.

(2) An offence under subclause (1) is an offence of strict liability.

Note 1: For strict liability, see section 6.1 of the Criminal Code.

Note 2: For offences in relation to how long records must be kept, see regulation 12.

17 What records must be kept by processors

(1) A processor who is required to lodge a return for cattle transactions completed in a month must keep the following records in respect of that month: (a) the personal details of the following: (i) each person from whom the cattle mentioned in the return were bought; (ii) each person on whose behalf cattle were slaughtered; (iii) each person on whose behalf the processor had cattle slaughtered by another processor; (b) details of each purchase or service kill arrangement; (c) any statement given to the processor under clause 18 of this Schedule; (d) a copy of the return; (e) the information mentioned in paragraphs 10(1)(a) and (b) and subclauses 10(2), (3) and (4) of this Schedule.

Penalty: 10 penalty units

(3) An offence under subclause (1) is an offence of strict liability.

Note 1: For strict liability, see section 6.1 of the Criminal Code.

Note 2: For offences in relation to how long records must be kept, see regulation 12.

18 Statement to be given to processor if levy is not payable

(1) If levy is not payable on the delivery of cattle to a processor for the reason mentioned in paragraph 5(2)(d) of Schedule 3 to the Excise Levies Act, the person on whose behalf the cattle are delivered must give the processor a written statement setting out: (a) the personal details of the person on whose behalf the cattle are delivered; and (b) how many lot‑fed cattle were delivered; and (c) how many bobby calves were delivered; and (d) how many other cattle were delivered; and (e) how many bobby calves on which levy is not payable were delivered; and (f) how many lot‑fed cattle on which levy is not payable were delivered; and (g) how many other cattle on which levy is not payable were delivered.

Penalty: 5 penalty units.

Note: Paragraph 5(2)(d) of Schedule 3 to the Excise Levies Act provides that levy is not imposed on the delivery of cattle to a processor for slaughter on behalf of the person delivering the cattle if:

(a) the delivery occurs within 14 days after the cattle were or are acquired by that person; and
(b) the cattle are afterwards slaughtered; and
(c) the person continues to own the cattle immediately after their hot carcase weight, within the meaning of Schedule 1 to the Excise Levies Act, is determined or is taken, for the purposes of that Schedule, to have been determined, as the case requires.

(2) An offence under subclause (1) is an offence of strict liability.

Note: For strict liability, see section 6.1 of the Criminal Code.

19 Records to be kept by person on whose behalf cattle are delivered to a processor

(1) A person on whose behalf cattle mentioned in clause 15 of this Schedule are delivered to a processor must keep records of: (a) the date of delivery; and (b) for each lot of cattle: (i) the personal details of the vendor from whom, or agent through whom, the cattle were bought; and (ii) the date of the purchase.

Penalty: 10 penalty units.

(3) An offence under subclause (1) is an offence of strict liability.

Note 1: For strict liability, see section 6.1 of the Criminal Code.

Note 2: For offences in relation to how long records must be kept, see regulation 12.

19A Records to be kept—levy‑free sale

(1) In this clause:

export licence holder means the holder of an export licence granted under section 191 of the Export Control Act 2020.

(2) This clause applies if: (a) in a levy year, an export licence holder deals with particular cattle by buying the cattle from, or selling the cattle to, another export licence holder; and (b) because of subclause 1(3) of Schedule 3 to the Excise Levies Regulations, levy is not imposed on the sale. (3) Each export licence holder must keep: (a) records showing the personal details of the other export licence holder; and (b) a copy of the bill of lading or a similar document showing details of the export of the cattle.

Note: Clause 1 of Schedule 3 to the Excise Levies Regulations provides that levy is not imposed on the sale of cattle by an export licence holder to another export licence holder if the cattle are exported 30 days or less after being acquired by the first export licence holder.

20 Cattle sold with real property

(1) If the ownership of cattle changes under a contract for the sale of an interest in real property and cattle on the property, and the sale is through a selling agent or a buying agent, but the contract does not state the number of cattle sold, the vendor must give a written notice to the agent setting out: (a) the name and address of the person giving the notice; and (b) the name and address of the buyer; and (c) how many bobby calves were sold under the contract; and (d) how many lot‑fed cattle were sold under the contract; and (e) how many other cattle were sold under the contract; and (f) how many leviable bobby calves were sold under the contract; and (g) how many leviable lot‑fed cattle were sold under the contract; and (h) how many leviable other cattle were sold under the contract; and (i) how many bobby calves on which levy is not payable were sold under the contract; and (j) how many lot‑fed cattle on which levy is not payable were sold under the contract; and (k) how many other cattle on which levy is not payable were sold under the contract.

Penalty: 5 penalty units.

(2) An offence under subclause (1) is an offence of strict liability.

Note: For strict liability, see section 6.1 of the Criminal Code.

Schedule 8—Coarse grains

(regulation 9)

6A Liability of intermediaries—exporting agents

Subsection 7(3) of the Collection Act applies to dairy produce and relevant dairy produce.

Note: Subsection 7(3) of the Collection Act provides that an exporting agent who exports prescribed products on which charge is imposed is liable to pay the charge on behalf of the producer.

11A Exemption from lodging quarterly returns

A person may apply for exemption from the requirement to lodge quarterly returns for a levy year if the person has reasonable grounds for believing that the sum of levy and charge payable by the person for the year is, or is likely to be, less than $4 000.

11B Form of application for exemption

(1) An application must include: (a) the following details: (i) the applicant’s full name; (ii) the applicant’s business or residential address (not the address of a post office box or post office bag); (iii) if the applicant has a post office box or a post office bag address—that address; (iv) the applicant’s ABN, if any; (v) if the applicant is a company and does not have an ABN—its ACN; and (b) a statement to the effect that the applicant believes that the applicant has incurred, or is likely to incur, a liability to pay levy or charge for the levy year to which the application relates; and (c) a statement to the effect that the applicant believes that the amount of the liability is, or is likely to be, less than $4,000. (2) An application must be sent to the Secretary’s postal address.

11C Grant or refusal of exemption

(1) The Secretary must, within 14 days after receiving an application: (a) decide whether to grant the exemption; and (b) give the applicant written notice of the decision. (2) In deciding to grant an exemption, the Secretary must have regard to: (a) information available to the Secretary about the amount of the levy or charge that the applicant is, or is likely to be, liable to pay for the levy year; and (b) the amount of levy or charge that the applicant was liable to pay for the immediately preceding levy year.

11D Continuation of exemption

(1) If a person who is exempt from lodging quarterly returns for a levy year lodges an annual return for the year, the Secretary must, within 14 days after receiving the return: (a) decide whether to continue the exemption for the next levy year; and (b) give the person written notice of the decision. (2) In deciding whether to continue an exemption, the Secretary must have regard to: (a) information available to the Secretary about the amount of levy or charge that the person is, or is likely to be, liable to pay for the next levy year; and (b) the amount of levy or charge that the person was liable to pay for the levy year to which the annual return relates.

11E When must a quarterly return be lodged if exemption refused or not continued

A person who receives notice of a refusal to grant, or of a refusal to continue, an exemption for a levy year must lodge a return for each quarter of the year: (a) if the quarter ended before the person received the notice—within 28 days of receiving the notice; and (b) otherwise—within 28 days after the end of the quarter.

Note: For offences in relation to returns, see section 24 of the Collection Act.