Commonwealth Consolidated Acts Commonwealth Consolidated ActsAct No. 25 of 1991 as amended
This compilation was prepared on 10 July 2008
taking into account amendments up to Act No. 66 of 2008
The
text of any of those amendments not in force
on that date is appended in the Notes section
The operation of amendments that have been incorporated
may be
affected by application provisions that are set out in the Notes section
Prepared by the Office of Legislative Drafting and
Publishing,
Attorney‑General's Department, Canberra
Contents
1............ Short title [see Note 1] ....................................................................... 1
2............ Commencement .................................................................................. 1
3............ Objects ................................................................................................ 1
4............ Interpretation ...................................................................................... 1
5............ Act binds Crown .............................................................................. 10
5A......... Application of the Criminal Code .................................................... 10
6............ When levy or charge due for payment .............................................. 11
7............ Liability of intermediaries ................................................................. 11
8............ Liability of intermediaries--ancillary provisions ............................. 13
9............ Liability of sellers of prescribed goods or services ........................... 15
10.......... Collection agreements with States and Territories ........................... 19
11.......... Collection agreements with collecting organisations ......................... 20
12.......... Industry consultation ....................................................................... 22
13.......... Application of Financial Management and Accountability Act ....... 22
14.......... Commonwealth not to discriminate or give preference .................... 23
15.......... Penalty for late payment .................................................................. 23
16.......... Remission of penalty ........................................................................ 25
17.......... Recovery of levy, charge and other amounts .................................... 25
18.......... Refund of levy, charge etc. ............................................................... 25
19.......... Powers of authorised person in relation to premises ....................... 26
19A....... Offence of obstructing an authorised person acting under a warrant 27
19B....... Persons to assist authorised person acting under a warrant ............. 27
20.......... Warrant to enter premises ................................................................ 27
21.......... Retention and return of seized property .......................................... 28
22.......... Identity cards .................................................................................... 29
23.......... Power to call for information ............................................................ 29
24.......... Offences in relation to returns etc. ................................................... 30
24A....... Offences in relation to weighing cattle carcases ................................ 31
25.......... Conduct of directors, servants and agents ........................................ 32
26.......... Appointment of authorised persons ................................................ 33
27.......... Publishing of information ................................................................. 33
28.......... Reconsideration and review of decisions .......................................... 35
29.......... Delegation by Secretary .................................................................... 36
29A....... Associated Acts do not authorise the imposition of a tax on property of a State 37
30.......... Regulations ....................................................................................... 37
31.......... Orders ............................................................................................... 38
Schedule 1--Acts that impose a charge 39
Schedule 2--Acts that impose a levy 40
Notes 41
An Act relating to the collection of primary industries levies and charges imposed by various Acts
Notes to
the
Primary Industries Levies and Charges
Collection Act 1991 Note 1 The Primary Industries Levies and Charges Collection Act
1991 as shown in this compilation comprises Act No. 25, 1991 amended
as indicated in the Tables below. All relevant information pertaining to application, saving or
transitional provisions prior to 17 April 1998 is not included in this
compilation. For subsequent information see Table A. Table of Acts
|
Act |
Number |
Date |
Date of commencement |
Application, saving or transitional provisions |
|
25, 1991 |
1 Mar 1991 |
1 July 1991 |
|
|
|
20, 1992 |
10 Apr 1992 |
1 Oct 1992 |
S. 5 |
|
|
Primary Industries Levies and Charges Collection Amendment Act 1992 |
32, 1992 |
14 May 1992 |
1 July 1992 |
-- |
|
Primary Industries and Energy Legislation Amendment Act (No. 2) 1992 |
59, 1992 |
22 June 1992 |
22 June 1992 |
-- |
|
247, 1992 |
24 Dec 1992 |
1 July 1993 |
-- |
|
|
Primary Industries and Energy Legislation Amendment Act 1993 |
94, 1993 |
16 Dec 1993 |
Parts 11 and 12 (ss. 47-65): 1 Jan 1994 |
-- |
|
Primary Industries Levies and Charges Collection Amendment Act 1994 |
117, 1994 |
16 Sept 1994 |
S. 5: 1 July 1991 |
S. 3(2) |
|
Primary Industries Levies and Charges (Wine Grapes) Collection Amendment Act 1994 |
130, 1994 |
21 Oct 1994 |
1 Dec 1994 |
-- |
|
137, 1994 |
18 Nov 1994 |
Part 2 (ss. 3-6): 1 Feb 1995 (see Gazette 1995, No. S23) |
S. 9(2) |
|
|
Primary Industries Levies and Charges Collection Amendment Act 1995 |
79, 1995 |
30 June 1995 |
1 July 1995 |
-- |
|
Primary Industries and Energy Legislation Amendment Act (No.1) 1996 |
18, 1996 |
28 June 1996 |
Schedule 3: 18 Dec 1996 (see Gazette 1996, No. GN50) (a) |
-- |
|
43, 1996 |
25 Oct 1996 |
Schedule 2 (item 89): (b) |
-- |
|
|
86, 1997 |
27 June 1997 |
27 June 1997 (see s. 2) |
-- |
|
|
152, 1997 |
24 Oct 1997 |
Schedule 2 (item 1097): 1 Jan 1998 (see Gazette 1997, No. GN49) (c) |
-- |
|
|
194, 1997 |
8 Dec 1997 |
Schedule 1 (item 4): Royal Assent (d) |
-- |
|
|
Australian Meat and Live‑stock Industry (Repeals and Consequential Provisions) Act 1997 |
207, 1997 |
17 Dec 1997 |
Schedule 3 (items 9-22): 1 July 1998 ( see Gazette 1998, No. GN22) (e) |
-- |
|
31, 1998 |
17 Apr 1998 |
Schedule 2 (items 9-11): 1 Aug 1998 (see Gazette 1998, No. S382) (f) |
Sch. 2 (item 8(2)) [see Table A] |
|
|
Primary Industries Levies and Charges (Consequential Amendments) Act 1999 |
32, 1999 |
14 May 1999 |
Schedule 2 (items 1-36): 1 July 1999 (g) |
Sch. 2 (items 35, 36, 39, 40) [see Table A] |
|
118, 1999 |
22 Sept 1999 |
22 Sept 1999 |
-- |
|
|
Public Employment (Consequential and Transitional) Amendment Act 1999 |
146, 1999 |
11 Nov 1999 |
Schedule 1 (item 737): 5 Dec 1999 (see Gazette 1999, No. S584) (h) |
-- |
|
Agriculture, Fisheries and Forestry Legislation Amendment Act (No. 2) 1999 |
170, 1999 |
10 Dec 1999 |
Schedule 2: 1 Jan 2000 |
Sch. 2 (item 27) [see Table A] |
|
Criminal Code Amendment (Theft, Fraud, Bribery and Related Offences) Act 2000 |
137, 2000 |
24 Nov 2000 |
Ss. 1-3 and Schedule 1 (items 1, 4, 6, 7,
9-11, 32): Royal Assent |
Sch. 2 (items 418, 419) [see Table A] |
|
145, 2000 |
7 Dec 2000 |
Schedule 1: 1 Jan 2001 (see Gazette 2000,
No. S638) |
-- |
|
|
Agriculture, Fisheries and Forestry Legislation Amendment (Application of Criminal Code) Act 2001 |
115, 2001 |
18 Sept 2001 |
16 Oct 2001 |
S. 4 [see Table A] |
|
32, 2003 |
15 Apr 2003 |
Schedule 1: 1 July 2003 (see Gazette
2003, No. S228) |
Sch. 1 (items 127-129) [see Table A] |
|
|
Forestry Marketing and Research and Development Services (Transitional and Consequential Provisions) Act 2007 |
123, 2007 |
28 June 2007 |
Schedule 1: 29 June 2007 |
-- |
|
Wheat Export Marketing (Repeal and Consequential Amendments) Act 2008 |
66, 2008 |
30 June 2008 |
Schedule 2 (item 15): 1 July 2008 (see s. 2(1)) |
-- |
(a) The Primary Industries Levies and Charges Collection Act 1991 was amended by Schedule 3 only of the Primary Industries and Energy Legislation Amendment Act (No. 1) 1996, subsection 2(3) of which provides as follows:
(3) Schedules 3, 4 and 8 commence on the day on which a notice is published in the Gazette under subsection 6(6) of the Poultry Industry Assistance Act 1965.
(b) The Primary Industries Levies and Charges Collection Act 1991 was amended by Schedule 2 (item 89) only of the Statute Law Revision Act 1996, subsection 2(2) of which provides as follows:
(2) Each item in Schedule 2 commences or is taken to have commenced (as the case requires) at the time specified in the note at the end of the item.
Item 89 is taken to have commenced immediately after the commencement of section 24 of the Primary Industries Levies and Charges Collection Act 1991.
The Primary Industries Levies and Charges Collection Act 1991 came into operation on 1 July 1991.
(c) The Primary Industries Levies and Charges Collection Act 1991 was amended by Schedule 2 (item 1097) only of the Audit (Transitional and Miscellaneous) Amendment Act 1997, subsection 2(2) of which provides as follows:
(2) Schedules 1, 2 and 4 commence on the same day as the Financial Management and Accountability Act 1997.
(d) The Primary Industries Levies and Charges Collection Act 1991 was amended by Schedule 1 (items 4 and 140) only of the Wheat Marketing Amendment Act 1997, subsections 2(1) and (5) of which provide as follows:
(1) Subject to this section, this Act commences on the day on which it receives the Royal Assent.
(5) Part 3 of Schedule 1 commences on 1 July 1999.
(e) The Primary Industries Levies and Charges Collection Act 1991 was amended by Schedule 3 (items 9-22) only of the Australian Meat and Live‑stock Industry (Repeals and Consequential Provisions) Act 1997, subsection 2(4) of which provides as follows:
(4) Subject to this section, the remaining provisions of this Act commence on the same day as Part 3 of the Australian Meat and Live‑stock Industry Act 1997.
(f) The Primary Industries Levies and Charges Collection Act 1991 was amended by Schedule 2 (items 9-11) only of the National Residue Survey Administration Amendment Act 1998, subsection 2(3) of which provides as follows:
(3) Subject to subsection (4), Schedules 2 and 3 commence on a day to be fixed by Proclamation.
(g) The Primary Industries Levies and Charges Collection Act 1991 was amended by Schedule 2 only of the Primary Industries Levies and Charges (Consequential Amendments) Act 1999, subsections 2(1) and (2) of which provide as follows:
(1) Subject to this section, this Act commences on the commencement of section 1 of the Primary Industries (Excise) Levies Act 1999.
(2) The following provisions commence on 1 January 2000:
(b) Parts 3 and 4 of Schedule 2;
(h) The Primary Industries Levies and Charges Collection Act 1991 was amended by Schedule 1 (item 737) only of the Public Employment (Consequential and Transitional) Amendment Act 1999, subsections 2(1) and (2) of which provide as follows:
(1) In this Act, commencing time means the time when the Public Service Act 1999 commences.
(2) Subject to this section, this Act commences at the commencing time.
Table of Amendments
|
ad. = added or inserted am. = amended rep. = repealed rs. = repealed and substituted |
|
|
Provision affected |
How affected |
|
S. 4...................................... |
am. Nos. 20, 59 and 247, 1992; No. 94, 1993; Nos. 117, 130 and 137, 1994; No. 79, 1995; No. 207, 1997; No. 31, 1998; Nos. 32 and 170, 1999; No. 115, 2001; No. 123, 2007 |
|
S. 5A................................... |
ad. No. 115, 2001 |
|
S. 7...................................... |
am. No. 94, 1993; No. 137, 1994; No. 79, 1995; No. 207, 1997; Nos. 32 and 170, 1999 |
|
S. 8...................................... |
am. No. 32, 1992; No. 94, 1993; No. 137, 1994; No. 79, 1995; No. 207, 1997; Nos. 32 and 170, 1999 |
|
S. 9...................................... |
am. No. 117, 1994 |
|
Ss. 10, 11............................ |
am. No. 94, 1993; No. 123, 2007 |
|
Heading to s. 13 ................. |
am. No. 152, 1997 |
|
S. 13 ................................... |
am. No. 152, 1997 |
|
Heading to s. 15 ................. |
am. No. 170, 1999 |
|
Ss. 15, 16 ........................... |
am. No. 170, 1999 |
|
S. 18.................................... |
am. No. 117, 1994 |
|
S. 19 ................................... |
am. No. 170, 1999 |
|
Ss. 19A, 19B ...................... |
ad. No. 170, 1999 |
|
|
am. No. 115, 2001 |
|
S. 22 ................................... |
am. No. 170, 1999; No. 115, 2001 |
|
S. 24.................................... |
am. No. 43, 1996; No. 170, 1999; No. 137, 2000; No. 115, 2001 |
|
S. 24A................................. |
ad. No. 137, 1994 |
|
|
am. No. 32, 1999; No. 115, 2001 |
|
Note to s. 24A..................... |
am. No. 32, 1999 |
|
S. 26 ................................... |
am. No. 146, 1999 |
|
S. 27 ................................... |
am. No. 194, 1997; No. 145, 2000; No. 32,
2003; |
|
S. 28.................................... |
am. No. 32, 1992; Nos. 32 and 118, 1999 |
|
S. 29A................................. |
ad. No. 32, 1999 |
|
S. 30 ................................... |
am. No. 170, 1999 |
|
Schedule 1.......................... |
am. No. 32, 1992; No. 94, 1993; Nos. 86 and 207, 1997 |
|
|
rs. No. 32, 1999 |
|
Schedule 2.......................... |
am. Nos. 20, 32 and 247, 1992; No. 94, 1993; No. 79, 1995; Nos. 194 and 207, 1997; No. 31, 1998 |
|
|
rs. No. 32, 1999 |
|
|
am. No. 32, 1999 |
Table A
Application, saving or transitional provisions
National Residue Survey Administration Amendment Act 1998 (No. 31, 1998)
Schedule 2
8 Transitional--pre‑commencement levies
(2) Despite the amendments and repeals made by this Schedule and Schedule 3, the National Residue Survey Administration Act 1992 and the Primary Industries Levies and Charges Collection Act 1991 continue to apply, in relation to National Residue Survey Levy imposed:
(a) by a repealed Act specified in the second column of the table in subitem (3); and
(b) in respect of the corresponding matter specified in the third column of that table;
as if those amendments and repeals had not been made.
Primary Industries Levies and Charges (Consequential Amendments) Act 1999 (No. 32, 1999)
Schedule 2
35 Transitional--pre‑commencement charges and levies
Despite the amendments of the Primary Industries Levies and Charges Collection Act 1991 made by this Schedule, that Act continues to apply, in relation to:
(a) a charge imposed by an Act repealed by Part 1 of Schedule 1 to this Act; or
(b) a levy imposed by an Act repealed by Part 1 of Schedule 1 to this Act;
as if those amendments had not been made.
36 Transitional--regulations
Unless the contrary intention appears, regulations made for the purposes of the Primary Industries Levies and Charges Collection Act 1991 apply, in relation to:
(a) a charge imposed by any of Schedules 1 to 13 to the Primary Industries (Customs) Charges Act 1999; or
(b) a levy imposed by any of Schedules 1 to 25 to the Primary Industries (Excise) Levies Act 1999;
in a corresponding way to the way in which those regulations apply in relation to:
(c) in the case of a charge (other than charge imposed by Schedule 4 to the Primary Industries (Customs) Charges Act 1999)--the corresponding charge imposed by an Act repealed by Part 1 of Schedule 1 to this Act; or
(d) in the case of a charge imposed by Schedule 4 to the Primary Industries (Customs) Charges Act 1999--the corresponding levy imposed by the repealed Dairy Produce Levy (No. 2) Act 1986; or
(e) in the case of a levy--the corresponding levy imposed by an Act repealed by Part 1 of Schedule 1 to this Act.
39 Transitional--pre‑commencement levy
Despite the amendments of the Primary Industries Levies and Charges Collection Act 1991 made by this Schedule, that Act continues to apply, in relation to levy imposed by the Wine Grapes Levy Act 1979, as if those amendments had not been made.
40 Transitional--regulations
Unless the contrary intention appears, regulations made for the purposes of the Primary Industries Levies and Charges Collection Act 1991 apply, in relation to levy imposed by Schedule 26 to the Primary Industries (Excise) Levies Act 1999, in a corresponding way to the way in which those regulations apply in relation to levy imposed by the repealed Wine Grapes Levy Act 1979.
Agriculture, Fisheries and Forestry Legislation Amendment Act (No. 2) 1999 (No. 170, 1999)
27 Saving provision
If, under regulations made for the purposes of section 30 of the Primary Industries Levies and Charges Collection Act 1991 as in force immediately before the commencement of this item, it is an offence to contravene any particular provision of the regulations, then, despite the repeal and substitution of paragraph 30(2)(d) of that Act by item 26:
(a) that offence continues to have effect, after that time, as if the amendment made by item 26 had been in force at the time the offence was created and the offence had been duly created for the purposes of section 30 of that Act as so amended; and
(b) if any proceedings have been started but not completed in relation to that offence as at the commencement of this item, those proceedings are unaffected by that amendment of section 30 of that Act.
Criminal Code Amendment (Theft, Fraud, Bribery and Related Offences) Act 2000 (No. 137, 2000)
Schedule 2
418 Transitional--pre‑commencement offences
(1) Despite the amendment or repeal of a provision by this Schedule, that provision continues to apply, after the commencement of this item, in relation to:
(a) an offence committed before the commencement of this item; or
(b) proceedings for an offence alleged to have been committed before the commencement of this item; or
(c) any matter connected with, or arising out of, such proceedings;
as if the amendment or repeal had not been made.
(2) Subitem (1) does not limit the operation of section 8 of the Acts Interpretation Act 1901.
419 Transitional--pre‑commencement notices
If:
(a) a provision in force immediately before the commencement of this item required that a notice set out the effect of one or more other provisions; and
(b) any or all of those other provisions are repealed by this Schedule; and
(c) the first‑mentioned provision is amended by this Schedule;
the amendment of the first‑mentioned provision by this Schedule does not affect the validity of such a notice that was given before the commencement of this item.
Agriculture, Fisheries and Forestry Legislation Amendment (Application of Criminal Code) Act 2001 (No. 115, 2001)
(1) Each amendment made by this Act applies to acts and omissions that take place after the amendment commences.
(2) For the purposes of this section, if an act or omission is alleged to have taken place between 2 dates, one before and one on or after the day on which a particular amendment commences, the act or omission is alleged to have taken place before the amendment commences.
Dairy Industry Service Reform Act 2003 (No. 32, 2003)
Schedule 1
127 Dairy produce
A product that is dairy produce, immediately before the commencement of this item, under paragraph (c) of the definition of dairy produce in subsection 3(1) of the Dairy Produce Act 1986 is taken, after the commencement of this item, to continue to be dairy produce under that paragraph.
128 Continuation of secrecy obligations
Section 119 of the Dairy Produce Act 1986 as in force before the commencement of this item continues to apply after the commencement of this item to a person who, immediately before the commencement of this item, was a person to whom that section applied as if the amendments to that section made by this Schedule had not been made.
129 Final annual reports
(1) For the final reporting period, the directors of Dairy Australia Limited must, in relation to the Australian Dairy Corporation and the Dairy Research and Development Corporation, prepare the report referred to in section 9 of the Commonwealth Authorities and Companies Act 1997. The report may include such other matters as the directors consider appropriate.
(2) For the purposes of this item, the final reporting period is to be treated as a financial year.
(3) In this item:
final reporting period means the period that:
(a) started on 1 July 2002; and
(b) ends at the commencement of this item.