Primary Industries Levies and Charges Collection Amendment (Forest Growers) Regulation 2014
 
Select Legislative Instrument No. 106, 2014
I, General the Honourable Sir Peter Cosgrove AK MC (Ret’d), Governor‑General of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, make the following regulation.
Dated 26 June 2014
Peter Cosgrove
Governor‑General
By His Excellency’s Command
Barnaby Joyce
Minister for Agriculture
 
  
  
Contents
1............ Name of regulation.............................................................................. 1
2............ Commencement................................................................................... 1
3............ Authority............................................................................................. 1
4............ Schedule(s)......................................................................................... 1
Schedule 1—Amendments                                                                                                2
Primary Industries Levies and Charges Collection Regulations 1991             2
 
1  Name of regulation
                   This regulation is the Primary Industries Levies and Charges Collection Amendment (Forest Growers) Regulation 2014.
2  Commencement
                   This regulation commences on 1 July 2014.
3  Authority
                   This regulation is made under the Primary Industries Levies and Charges Collection Act 1991.
4  Schedule(s)
                   Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms.
Schedule 1—Amendments
  
Primary Industries Levies and Charges Collection Regulations 1991
1  Clause 9.2 of Schedule 37 (definition of levy)
Repeal the definition, substitute:
levy means levy of any of the following kinds:
                     (a)  levy imposed under Division 8.1 of Schedule 27 to the Excise Levies Regulations;
                     (b)  PHA levy imposed under Division 8.2 of Schedule 27 to the Excise Levies Regulations;
                     (c)  EPPR levy imposed under Division 8.2 of Schedule 27 to the Excise Levies Regulations.
2  Clause 9.2 of Schedule 37
Insert:
plantation means an intensively managed stand of trees of either native or exotic species that is created by the regular placement of seedlings or seeds.
3  Clause 9.14 of Schedule 37
Repeal the clause, substitute:
9.14  What must be included in a return—producers
                   In addition to the information required by regulation 10, a return lodged by a producer for a quarter or a levy year must state, in respect of the quarter or levy year:
                     (a)  the quantity (in cubic metres) of each of the following:
                              (i)  leviable logs produced from trees felled in a plantation;
                             (ii)  leviable logs produced from any other trees; and
                     (b)  the amount of levy payable for each of those quantities; and
                     (c)  the total amount of levy payable for all leviable logs; and
                     (d)  the total amount of levy paid by the producer for the leviable logs.
Note:          For offences in relation to returns, see section 24 of the Collection Act.
4  Paragraphs 9.15(b) and (c) of Schedule 37
Repeal the paragraphs, substitute:
                     (b)  the total quantity (in cubic metres) of each of the following:
                              (i)  leviable logs processed from trees felled in a plantation;
                             (ii)  leviable logs processed from any other trees; and
                     (c)  the total amount of levy paid for:
                              (i)  each kind of leviable logs mentioned in paragraph (b); and
                             (ii)  all leviable logs processed by the processor; and
5  Paragraph 9.15(d) of Schedule 37
Omit “of logs (in cubic metres)”, substitute “(in cubic metres) of each kind of leviable logs mentioned in paragraph (b)”.
6  Paragraphs 9.16(b) and (c) of Schedule 37
Repeal the paragraphs, substitute:
                     (b)  the total quantity (in cubic metres) of each of the following kinds of leviable logs bought or sold:
                              (i)  leviable logs produced from trees felled in a planation;
                             (ii)  leviable logs produced from any other trees; and
                     (c)  the total amount of levy paid for:
                              (i)  each kind of leviable logs mentioned in paragraph (b); and
                             (ii)  all leviable logs bought or sold; and
7  Paragraph 9.16(d) of Schedule 37
Omit “of logs (in cubic metres)”, substitute “(in cubic metres) of each kind of leviable logs mentioned in paragraph (b)”.
8  Subclause 9.23(1) of Schedule 37
Repeal the subclause, substitute:
             (1)  A producer who must lodge a return for a quarter or a levy year must keep records showing, for each quarter or levy year:
                     (a)  the quantity (in cubic metres) of each of the following:
                              (i)  leviable logs produced from trees felled in a plantation;
                             (ii)  leviable logs produced from any other trees; and
                     (b)  the amount of levy payable by the producer for each kind of leviable logs mentioned in paragraph (a); and
                     (c)  the total amount of levy paid by the producer for:
                              (i)  each kind of leviable logs mentioned in paragraph (a); and
                             (ii)  all leviable logs.
Penalty:  10 penalty units.
9  Paragraphs 9.24(1)(c) to (f) of Schedule 37
Repeal the paragraphs, substitute:
                     (c)  for each producer on whose behalf the processor processed leviable logs:
                              (i)  the producer’s personal details; and
                             (ii)  the quantity (in cubic metres) of leviable logs processed from trees felled in a plantation; and
                            (iii)  the quantity (in cubic metres) of leviable logs processed from any other trees; and
                            (iv)  the amount of levy paid for each kind of leviable logs mentioned in subparagraphs (ii) and (iii); and
                     (d)  the total quantity (in cubic metres) of each of the following:
                              (i)  leviable logs processed from trees felled in a plantation;
                             (ii)  leviable logs processed from any other trees; and
                     (e)  the total amount of levy paid for:
                              (i)  each kind of leviable logs mentioned in paragraph (d); and
                             (ii)  all leviable logs processed by the processor; and
                      (f)  the quantity (in cubic metres) of each kind of leviable log mentioned in paragraph (d) received from a body mentioned in paragraph 9.15(d); and
10  Paragraphs 9.25(1)(c) to (f) of Schedule 37
Repeal the paragraphs, substitute:
                     (c)  for each producer from whom the first purchaser or buying agent bought leviable logs, or for whom the selling agent sold leviable logs:
                              (i)  the producer’s personal details; and
                             (ii)  the quantity (in cubic metres) of leviable logs produced from trees felled in a plantation bought or sold; and
                            (iii)  the quantity (in cubic metres) of leviable logs produced from any other trees bought or sold; and
                            (iv)  the amount of levy paid for each kind of leviable logs mentioned in subparagraphs (ii) and (iii); and
                     (d)  the total quantity (in cubic metres) of each of the following kinds of leviable logs bought or sold:
                              (i)  leviable logs produced from trees felled in a plantation;
                             (ii)  leviable logs produced from any other trees; and
                     (e)  the total amount of levy paid for:
                              (i)  each kind of leviable logs mentioned in paragraph (d); and
                             (ii)  all leviable logs bought or sold; and
                      (f)  the quantity (in cubic metres) of each kind of leviable log mentioned in paragraph (d) received from a body mentioned in paragraph 9.16(d); and
11  At the end of Part 9 of Schedule 37
Add:
9.27  Application of amendments made by the Primary Industries Levies and Charges Collection Amendment (Forest Growers) Regulation 2014
             (1)  The amendments of this Part made by items 1 to 10 of Schedule 1 to the Primary Industries Levies and Charges Collection Amendment (Forest Growers) Regulation 2014 apply in relation to a return under this Part for a quarter or levy year that begins on or after 1 July 2014.
             (2)  This clause expires on 31 December 2014 as if it had been repealed by another regulation.