CATTLE AND BEEF LEVY COLLECTION REGULATIONS 1991 NO. 4 CATTLE AND BEEF LEVY COLLECTION REGULATIONS 1991 NO. 4 - TABLE OF PROVISIONS 1.. Citation 2.. Interpretation 3.. Date of payment of levy or charge 4.. Manner of payment of levy etc. 5.. Returns to be given, and records to be kept, by producers 6.. 7.. Returns to be given, and records to be kept, by exporters or exporting agents 8.. Returns to be given, and records to be kept, by feedlot operators 9.. Returns to be given, and records to be kept, by processors 10.. 11.. Records to be kept by prescribed persons 12.. Cattle sold with real property 13.. Address of the Secretary CATTLE AND BEEF LEVY COLLECTION REGULATIONS 1991 No. 4 - REG 1. Citation 1. These Regulations may be cited as the Cattle and Beef Levy Collection Regulations. CATTLE AND BEEF LEVY COLLECTION REGULATIONS 1991 No. 4 - REG 2. Interpretation 2. In these Regulations, unless the contrary intention appears: "Collector" means the Collector of Public Moneys at the office of the Department in Canberra; "dealing", in relation to cattle, means sale, delivery to a processor, slaughter or export; "the Act" means the Cattle and Beef Levy Collection Act 1990. CATTLE AND BEEF LEVY COLLECTION REGULATIONS 1991 No. 4 - REG 3. Date of payment of levy or charge 3. (1) Where a person, other than a producer, is liable to pay an amount of levy or charge because the person, during a month, dealt in cattle, the amount must be paid on or before the twenty-eighth day of the immediately following month. (2) Where a producer is liable to pay an amount of transaction levy because of a dealing in cattle, the amount must be paid: (a) in the case of dealings during the period from the commencement of these Regulations to 30 June 1991--by 31 October 1991; and (b) in the case of dealings during the financial year commencing on 1 July 1991 or a subsequent financial year--by 31 October immediately following the end of that financial year. CATTLE AND BEEF LEVY COLLECTION REGULATIONS 1991 No. 4 - REG 4. Manner of payment of levy etc. 4. Amounts of levy or charge, and other amounts payable to the Commonwealth under the Act, are to be paid to the Collector. CATTLE AND BEEF LEVY COLLECTION REGULATIONS 1991 No. 4 - REG 5. Returns to be given, and records to be kept, by producers 5. (1) A producer who is liable to pay transaction levy in respect of cattle sold during a period mentioned in subregulation 3 (2) must, by the end of that period, give to the Secretary the information mentioned in subregulation (2) about those cattle. (2) For the purposes of subregulation (1), the information is: (a) the name and address of the producer; and (b) the year to which the information relates; and (c) the number of cattle on which levy is payable; and (d) the number of bobby calves on which levy is payable; and (e) the amount of levy payable on cattle and bobby calves. (3) A producer who is required to give information under subregulation (2), must keep: (a) documents relating to each sale or delivery of cattle; and (b) documents relating to each sale of diary cattle where levy is not imposed under paragraph 5 (2) (a) of the Cattle Transaction Levy Act 1990. (4) If a producer who is required to give information under subregulation (2) sells or delivers cattle to a related company, the producer must make and keep a record of: (a) the number of cattle sold or delivered indicating whether they are cattle, dairy cattle, bobby calves or dairy calves; and (b) the name of the related company. (5) In subregulation (4), "related company" has the same meaning as in paragraph 5 (2) (c) of the Cattle Transaction Levy Act 1990. CATTLE AND BEEF LEVY COLLECTION REGULATIONS 1991 No. 4 - REG 6. 6. (1) A selling agent who is liable to pay an amount mentioned in subsection 6 (1) of the Act in respect of cattle sold during a month, must, on or before the twenty-eighth day of the immediately following month, give to the Secretary the information mentioned in subregulation (2) about those cattle. (2) For the purposes of subregulation (1), the information is: (a) the name and address of the selling agent; and (b) the month and year to which the information relates; and (c) the number of cattle sold; and (d) the number of dairy cattle sold for dairying purposes; and (e) the number of cattle sold on which levy is payable; and (f) the number of bobby calves sold; and (g) the number of dairy calves sold for dairying purposes; and (h) the number of bobby calves sold on which levy is payable; and (i) the amount of levy payable on the animals specified in paragraphs (e) and (h). (3) A selling agent who is required to give information under subregulation (2), must keep documents relating to cattle transactions to which the selling agent has been a party including sales of dairy cattle. (4) If a selling agent who is required to give information under subregulation (2) is a person mentioned in paragraph 12 (1) (a), the selling agent must make and keep a record of the number of cattle mentioned in the statement given to the selling agent under paragraph 16 (2) (a) of the Act. CATTLE AND BEEF LEVY COLLECTION REGULATIONS 1991 No. 4 - REG 7. Returns to be given, and records to be kept, by exporters or exporting agents 7. (1) An exporter or exporting agent who is liable to pay: (a) transaction levy; or (b) export charge; or (c) an amount mentioned in subsection 6 (5) of the Act; in respect of cattle exported during a month, must, on or before the twenty-eighth day of the immediately following month, give to the Secretary the information mentioned in subregulation (2) about those cattle. (2) For the purposes of subregulation (1), the information is: (a) in the case of transaction levy: (i) the name and address of the exporter or exporting agent; and (ii) the month and year to which the information relates; and (iii) the number of cattle purchased; and (iv) the number of dairy cattle purchased for dairying purposes; and (v) the number of cattle purchased on which levy is payable; and (vi) the number of bobby calves purchased; and (vii) the number of dairy calves purchased for dairying purposes; and (viii) the number of bobby calves purchased on which levy is payable; and (ix) the amount of levy payable in respect of the animals specified in subparagraphs (v) and (viii); or (b) in the case of export charge or an amount mentioned in subsection 6 (5) of the Act: (i) the name and address of the exporter or exporting agent; and (ii) the month and year to which the information relates; and (iii) the liveweight of cattle and bobby calves exported in that month; and (iv) the liveweight of dairy cattle and dairy calves exported in that month; and (v) the liveweight of cattle exported on which export charge is payable; and (vi) the amount of export charge payable in respect of cattle exported. (3) An exporter or exporting agent who is required to give information under subregulation (2), must keep: (a) bills of lading or similar documents showing details of cattle exported each month; and (b) documents relating to each purchase of cattle. CATTLE AND BEEF LEVY COLLECTION REGULATIONS 1991 No. 4 - REG 8. Returns to be given, and records to be kept, by feedlot operators 8. (1) A feedlot operator who is liable to pay: (a) transaction levy; or (b) an amount mentioned in subsection 6 (2) of the Act; in respect of cattle bought or sold during a month, must, on or before the twenty-eighth day of the immediately following month, give to the Secretary the information mentioned in subregulation (2) about those cattle. (2) For the purposes of subregulation (1), the information is: (a) the name and address of the feedlot operator; and (b) the month and year to which the information relates; and (c) the number of cattle on which levy is payable; and (d) the number of bobby calves on which levy is payable; and (e) the amount of levy payable on cattle and bobby calves. (3) A feedlot operator who is required to give information required under subregulation (2), must keep: (a) documents relating to each purchase or sale of cattle; and (b) documents relating to transfers of cattle to an abattoir. CATTLE AND BEEF LEVY COLLECTION REGULATIONS 1991 No. 4 - REG 9. Returns to be given, and records to be kept, by processors 9. (1) A processor who is liable to pay: (a) beef production levy; or (b) transaction levy; or (c) an amount mentioned in subsection 6 (2), (3) or (4) of the Act; in respect of cattle slaughtered or delivered for slaughter during a month, must, on or before the twenty-eighth day of the immediately following month, give to the Secretary the information mentioned in subregulation (2) about those cattle. (2) For the purposes of subregulation (1), the information is: (a) in the case of beef production levy or an amount mentioned in subsection 6 (4) of the Act: (i) the name and address of the proprietor of the abattoir; and (ii) the month and year to which the information relates; and (iii) the hot carcase weight of cattle and bobby calves slaughtered; and (iv) the amount of levy payable on cattle and bobby calves slaughtered; or (b) in the case of transaction levy or an amount mentioned in subsection 6 (2) or (3) of the Act: (i) the name and address of the proprietor of the abattoir; and (ii) the month and year to which the information relates; and (iii) the number of cattle on which levy is payable; and (iv) the number of bobby calves on which levy is payable; and (v) the amount of levy payable on cattle and bobby calves. (3) A processor who is required to give information under subregulation (2) must keep the following records about the cattle slaughtered or delivered for slaughter at the abattoir each month: (a) in the case of cattle on which beef production levy or an amount mentioned in subsection 6 (4) of the Act is payable--information relating to cattle and bobby calves slaughtered; and (b) in the case of cattle on which transaction levy or an amount mentioned in subsection 6 (2) or (3) of the Act is payable: (i) information relating to cattle and bobby calves purchased or delivered for slaughter; and (ii) information relating to cattle condemned or rejected as being unfit for human consumption. (4) A processor who receives a statement specified in subregulation CATTLE AND BEEF LEVY COLLECTION REGULATIONS 1991 No. 4 - REG 10. 10 (1) must keep that statement as part of his or her records. Statement to be given where transaction levy not payable 10. (1) If cattle are delivered to a processor as mentioned in paragraph 5 (2) (d) of the Cattle Transaction Levy Act 1990, the person delivering them must give the processor a statement setting out the information mentioned in subregulation (2). (2) For the purposes of subregulation (1), the information is: (a) the name and address of the person delivering the cattle; and (b) the number of cattle delivered; and (c) the number of bobby calves delivered; and (d) the number of cattle on which levy is not imposed; and (e) the number of bobby calves on which levy is not imposed. (3) The person delivering the cattle must keep records of: (a) the number of cattle or bobby calves purchased by the person from time to time; and (b) in respect of each purchase: (i) the name and address of the vendor or agent through whom the cattle or bobby calves were purchased; and (ii) the date of the purchase; and (iii) the number of cattle or bobby calves purchased. CATTLE AND BEEF LEVY COLLECTION REGULATIONS 1991 No. 4 - REG 11. Records to be kept by prescribed persons 11. (1) A person who is liable to pay an amount of levy or charge because of a dealing in cattle must: (a) make records and prepare accounts about that dealing; (b) keep those records and accounts for at least 3 years from the date of the dealing. Penalty: $3000. (2) The records and accounts kept by a person must contain sufficient information to enable verification of the information to be provided by the person to the Secretary under these Regulations. CATTLE AND BEEF LEVY COLLECTION REGULATIONS 1991 No. 4 - REG 12. Cattle sold with real property 12. (1) For the purposes of paragraph 16 (2) (a) of the Act, the person specified is: (a) if the interest in real property is sold through an agent--the agent; or (b) in any other case--the Secretary. (2) A statement provided under paragraph 16 (2) (a) of the Act, must include: (a) the name and address of the person providing the statement; and (b) the name and address of the vendor. (3) Where an agent receives a statement under paragraph 1 (a), the agent must send it to the Secretary. CATTLE AND BEEF LEVY COLLECTION REGULATIONS 1991 No. 4 - REG 13. Address of the Secretary 13. For the purposes of these Regulations, the address of the Secretary is: The Secretary, Department of Primary Industries and Energy, GPO Box 858, Canberra, A.C.T., 2601 1. Notified in the Commonwealth of Australia Gazette on 22 January 1991.