1Short title
This Act is the Primary Industries Levies and Charges Collection Act 2024.
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Bill homepage (APH)This Act is the Primary Industries Levies and Charges Collection Act 2024.
Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.
Commencement information | ||
|---|---|---|
Column 1 | Column 2 | Column 3 |
Provisions | Commencement | Date/Details |
1. Sections 1 and 2 and anything in this Act not elsewhere covered by this table | The day this Act receives the Royal Assent. | 9 July 2024 |
2. Sections 3 to 9 | 1 January 2025. | 1 January 2025 |
3. Section 10 | The day after this Act receives the Royal Assent. | 10 July 2024 |
4. Section 11 | 1 January 2025. | 1 January 2025 |
5. Section 12 | The day after this Act receives the Royal Assent. | 10 July 2024 |
6. Sections 13 to 59 | 1 January 2025. | 1 January 2025 |
This table relates only to the provisions of this Act as originally enacted. It will not be amended to deal with any later amendments of this Act.
Any information in column 3 of the table is not part of this Act. Information may be inserted in this column, or information in it may be edited, in any published version of this Act.
Levies imposed by regulations under the Primary Industries (Excise) Levies Act 2024 or the Primary Industries (Services) Levies Act 2024, and charges imposed by regulations under the Primary Industries (Customs) Charges Act 2024, are collected under rules made under this Act.
The levies or charges are collected from the levy payers or charge payers or amounts equal to levies or charges are collected from collection agents.
The Commonwealth may enter into an agreement with a State, the Australian Capital Territory or the Northern Territory or another person or body about the collection, on behalf of the Commonwealth, of levy or charge or amounts equal to levy or charge.
Amounts equal to amounts collected under the rules are then disbursed to various research and development corporations and other industry bodies under the Primary Industries Levies and Charges Disbursement Act 2024.
There are offences and civil penalties for persons who fail to:
give a return or notice under the rules; or
make or keep records in accordance with the rules.
The Regulatory Powers Act is triggered to allow enforcement actions in relation to this Act that are monitoring or investigation powers, obtaining civil penalty orders in relation to contraventions of civil penalty provisions, issuing infringement notices or obtaining injunctions.
The Secretary may require from a person information or documents relevant to the operation of this Act.
Entrusted persons can use or disclose information (referred to as relevant levy/charge information) in accordance with this Act.
Entrusted persons may commit an offence or contravene a civil penalty provision if they use or disclose protected information other than in accordance with this Act.
In this Act:
ABARES staff member means:
an APS employee in the part of the Department known as the Australian Bureau of Agricultural and Resource Economics and Sciences; or
a person employed or engaged by the Commonwealth to perform services for that Bureau.
ABN has the meaning given by section 41 of the A New Tax System (Australian Business Number) Act 1999.
ACN has the meaning given by section 9 of the Corporations Act 2001.
algae means macroalgae, microalgae or cyanobacteria, and includes seaweeds.
algal product means:
an alga; or
any part of an alga; or
anything produced by an alga; or
anything wholly or principally produced from, or wholly or principally derived from, an alga.
animal means any member, alive or dead, of the animal kingdom (other than a human being).
animal product means:
an animal; or
any part of an animal; or
anything produced by an animal; or
anything wholly or principally produced from, or wholly or principally derived from, an animal.
approved electronic system means an electronic system covered by section 55.
approved form means a form approved by the Secretary by written instrument under the rules.
charge means a charge imposed by regulations under the Primary Industries (Customs) Charges Act 2024.
charge payer means a person who has paid, or is liable to pay, a charge.
Regulations under the Primary Industries (Customs) Charges Act 2024 specify the charge payer.
civil penalty provision has the same meaning as in the Regulatory Powers Act.
collection agent means a person who, under the rules, is liable to pay an amount as mentioned in paragraph 10(1)(a).
collection commodities/services means the following:
animal products, plant products, fungus products or algal products in relation to which levy is imposed by regulations under Part 2 of the Primary Industries (Excise) Levies Act 2024 or charge is imposed by regulations under Part 2 of the Primary Industries (Customs) Charges Act 2024;
goods in relation to which levy is imposed by regulations under Part 3 or 4 of the Primary Industries (Excise) Levies Act 2024 or charge is imposed by regulations under Part 3 of the Primary Industries (Customs) Charges Act 2024;
services in relation to which levy is imposed by regulations under Part 2 of the Primary Industries (Services) Levies Act 2024.
Commonwealth entity has the same meaning as in the Public Governance, Performance and Accountability Act 2013.
compliance officer means:
the Secretary; or
an APS employee in the Department in respect of whom an appointment under section 52 is in force.
declared recipient body means a body that is the subject of a declaration in force under subsection 39(1) of the Primary Industries Levies and Charges Disbursement Act 2024.
entrusted person means any of the following:
the Minister;
the Secretary;
an APS employee in the Department;
any other person who is employed or engaged by the Commonwealth to provide services to the Commonwealth in connection with the Department;
any other person who is:
employed or engaged by the Commonwealth or a body corporate that is established by a law of the Commonwealth; and
in a class of persons prescribed by rules made for the purposes of this subparagraph.
equivalent amount: see paragraph 10(1)(a).
fungus means any member, alive or dead, of the fungi kingdom, and includes yeasts, mushrooms and truffles.
fungus product means:
a fungus; or
any part of a fungus; or
anything produced by a fungus; or
anything wholly or principally produced from, or wholly or principally derived from, a fungus.
levy means a levy imposed by regulations under:
the Primary Industries (Excise) Levies Act 2024; or
the Primary Industries (Services) Levies Act 2024.
levy payer means a person who has paid, or is liable to pay, levy.
Regulations under the Primary Industries (Excise) Levies Act 2024 or the Primary Industries (Services) Levies Act 2024 specify the levy payer.
marketing activities has the meaning given by the Primary Industries Levies and Charges Disbursement Act 2024.
personal information has the same meaning as in the Privacy Act 1988.
plant means any member, alive or dead, of the plant kingdom.
plant product means:
a plant; or
any part of a plant; or
anything produced by a plant; or
anything wholly or principally produced from, or wholly or principally derived from, a plant.
Regulatory Powers Act means the Regulatory Powers (Standard Provisions) Act 2014.
relevant levy/charge information means:
information obtained by a person under this Act or the rules; or
information obtained or generated by a person in the course of or for the purposes of:
administering this Act or the rules or monitoring compliance with this Act or the rules; or
assisting another person to administer this Act or the rules or monitor compliance with this Act or the rules.
research and development activity has the meaning given by the Primary Industries Levies and Charges Disbursement Act 2024.
reviewable decision means a decision referred to in subsection 48(1).
rules means the rules made by the Secretary under section 59.
Secretary means the Secretary of the Department.
staff member of a Commonwealth entity means the following:
the chief executive officer (however described) of that entity;
an employee of that entity;
any other person engaged by that entity, under contract or otherwise, to perform duties or functions, or to exercise powers, of that entity.
State or Territory body includes a Department of State, or an authority or agency, of a State or Territory.
statutory recipient body means the following:
a research and development corporation established under regulations, or continued in existence under regulations, made for the purposes of section 8 of the Primary Industries Research and Development Act 1989;
the Rural Industries Research and Development Corporation established under section 9 of the Primary Industries Research and Development Act 1989;
Wine Australia.
This Act binds the Crown in each of its capacities.
However, this Act does not make the Crown liable to be prosecuted for an offence.
In addition, the Crown is not liable to be subject to civil proceedings for a contravention of a civil penalty provision or to be given an infringement notice in relation to contraventions of this Act: see subsections 22(6) and 23(6).
Subject to subsection (2), this Act and the rules do not extend to the external Territories.
The rules may extend this Act, and any provisions of the rules, to an external Territory that is prescribed by the rules.
Collection of levy or charge
The rules may provide for the collection from levy payers or charge payers of levy or charge (see Division 2).
Payment by collection agents of amounts equal to levy or charge
The rules may make collection agents liable to pay an amount, on behalf of a levy payer or charge payer, equal to levy or charge (see Division 3).
Late payment penalties
There are late payment penalties if levy or charge, or amounts equal to levy or charge, are not paid on time.
Collection agreements
The Commonwealth may enter into an agreement with a State, the Australian Capital Territory or the Northern Territory or another person or body about the collection, on behalf of the Commonwealth, of levy or charge or amounts equal to levy or charge (see Division 4).
Recovery and refund of amounts
There are provisions dealing with debt recovery and refunds of overpayments (see Division 5).
The rules may make provision for and in relation to the following:
the time levy or charge is due and payable;
the levy or charge being payable to the Commonwealth or another entity on behalf of the Commonwealth;
any other matters relating to a levy payer’s or charge payer’s liability to pay levy or charge.
For the purposes of paragraph (1)(b), the rules must not provide for the levy or charge being payable to another entity on behalf of the Commonwealth unless there is an agreement in force under section 12 for that other entity to collect the levy or charge on behalf of the Commonwealth.
If:
levy or charge is payable by a levy payer or charge payer; and
an amount (the unpaid amount) of that levy or charge remains unpaid at the end of the day (the due day) on which the levy or charge is due to be paid;
the levy payer or charge payer is liable to pay to the Commonwealth, by way of penalty, an amount, worked out under subsection (3), for each day in the period under subsection (2).
The penalty stops accruing once the levy payer or charge payer pays the unpaid amount of levy or charge.
Penalty period
The period begins on the day after the due day and ends at the end of the day before the day on which the whole of the unpaid amount, or the outstanding balance of the unpaid amount, is paid.
Amount of penalty
The amount of penalty for a day (the penalty day) in the period described in subsection (2) is worked out using this method statement.
Method statement
Step 1. Divide 0.02 by the number of days in the calendar month in which the penalty day occurs.
Step 2. Multiply the amount at step 1 by the sum of:
so much of the unpaid amount as remains unpaid at the end of the penalty day; and
the total amount of penalty (if any) for days in each calendar month before the calendar month in which the penalty day occurs.
Step 3. Round the amount at step 2 to the nearest cent (rounding 0.5 cents upwards): the result is the amount of penalty for the penalty day.
The amount of penalty for a day is based on a rate of 2% per month.
Assume $1,200 levy is due on 31 August and a partial payment of $300 is made on 16 September and the outstanding balance of $900 is paid on 10 October.
The period under subsection (2) is the period beginning on 1 September and ending at the end of 9 October.
Calculation of penalty in September based on unpaid amount of $1,200
The penalty for each of the penalty days 1‑15 September is 80 cents (which is 0.02 divided by 30 and the result multiplied by $1,200).
The total penalty for the penalty days 1‑15 September is $12 (equal to the daily penalty of 80 cents multiplied by 15).
Calculation of penalty in September based on outstanding unpaid amount of $900
The penalty for each of the penalty days 16‑30 September is 60 cents (which is 0.02 divided by 30 and the result multiplied by $900).
The total penalty for the penalty days 16‑30 September is $9 (equal to the daily penalty of 60 cents multiplied by 15).
The total penalty for September is $21.
Calculation of penalty in October based on unpaid amount of $900 and total penalty of $21 for September
The penalty for each of the penalty days 1‑9 October is as follows:
the amount at step 1 is 0.02 divided by 31, which is 0.00064516129;
the amount at step 2 is 0.00064516129 multiplied by $921 (the outstanding balance of $900 plus the $21 penalty for September), which is $0.59419354809;
the amount at step 3 is 59 cents, which is the amount of the penalty for each of the penalty days 1‑9 October.
The total penalty for the penalty days 1‑9 October is $5.31 (equal to the daily penalty of 59 cents multiplied by 9).
Total penalty
Since the outstanding balance of $900 is paid on 10 October, there is no further penalty. The total amount of penalty to be paid is $26.31 ($21 for September plus $5.31 for October).
When penalty is due and payable
The amount of penalty under this section for a day is due and payable to the Commonwealth at the end of that day.
Remission of penalty
The Secretary may remit the whole or a part of an amount of penalty under this section.
In deciding whether to do so, the Secretary:
must take into account the following:
whether the failure to pay the levy or charge, that resulted in the penalty, was the result of an honest mistake or inadvertence by the levy payer or charge payer;
the circumstances in which that failure occurred;
the amount of the penalty;
the levy payer’s or charge payer’s history of compliance with this Act and the rules; and
may take into account any other matter that the Secretary considers relevant.
For better securing the payment of levy or charge imposed in relation to collection commodities/services, the rules may make provision for and in relation to the following:
making persons (each of whom is a collection agent) liable to pay an amount (the equivalent amount), on behalf of the levy payer or charge payer, equal to the amount of levy or charge due for payment in relation to the collection commodities/services;
the time the equivalent amount is due and payable;
the equivalent amount being payable to the Commonwealth or another entity on behalf of the Commonwealth;
any other matters relating to the above matters.
For limitations on the rules, see subsections (10) and (11).
Deductions by collection agent
For the purpose of ensuring a collection agent has the funds necessary to pay the equivalent amount, the collection agent may deduct an amount from:
money received by the collection agent on behalf of the levy payer or charge payer in relation to the collection commodities/services; or
money payable by the collection agent to the levy payer or charge payer in relation to the collection commodities/services.
The amount the collection agent may deduct is an amount equal to, or that may reasonably be expected to be equal to, the equivalent amount.
If the collection agent deducts an amount, the collection agent must give the levy payer or charge payer a receipt or other written statement within 7 days after the deduction specifying the amount of the deduction and the day of the deduction.
Subsections (2) and (3) apply despite:
any law of a State, the Australian Capital Territory or the Northern Territory; and
any agreement.
Discharge of levy payer’s or charge payer’s liability
If the collection agent deducts an amount under subsection (2), the levy payer or charge payer is discharged from liability to pay the levy or charge to the extent that the amount deducted does not exceed the amount of the levy or charge.
Assume a levy payer is liable to pay $100 levy.
A collection agent deducts $90 under subsection (2), which is the amount the collection agent reasonably expected to be the levy payer’s liability. Under subsection (6), the levy payer’s liability is discharged by $90.
If the collection agent makes a payment as mentioned in paragraph (1)(a), the levy payer or charge payer is discharged from liability to pay the levy or charge to the extent of:
so much of the amount paid that does not exceed the amount of the levy or charge; less
the amount of the discharge (if any) under subsection (6).
To continue the example in subsection (6), assume the collection agent makes a payment of $100 as mentioned in paragraph (1)(a).
Under subsection (7), the levy payer’s liability is discharged by $10, being the outstanding amount of the levy payer’s liability.
To continue the example in subsection (6), assume instead the collection agent makes a payment of $120 as mentioned in paragraph (1)(a).
Under subsection (7), the levy payer’s liability is discharged by $10, being the outstanding amount of the levy payer’s liability. The $10 is equal to $100 (so much of the $120 payment made by the collection agent that does not exceed the $100 levy) less the $90 discharge under subsection (6).
The collection agent has overpaid $20. The collection agent is entitled to a refund of $20 under section 14.
Collection agent may recover amount from levy payer or charge payer
If the collection agent makes a payment as mentioned in paragraph (1)(a), the collection agent may recover from the levy payer or charge payer, by set‑off or otherwise, an amount equal to:
so much of the amount paid that does not exceed the amount of the levy or charge; less
any deduction the collection agent made under subsection (2).
To continue example 1 in subsection (7), the collection agent is able to recover $10 from the levy payer (the difference between the $100 the collection agent paid and the $90 deduction the collection agent made).
When agreement between levy or charge payer and collection agent is void
An agreement between a levy payer or charge payer and a collection agent that purports (either expressly or impliedly) to require the levy payer or charge payer to pay levy or charge as a condition for the provision of services by the agent is void to that extent, if the agent would otherwise be liable to pay an amount as mentioned in paragraph (1)(a) in relation to that levy or charge.
Limitations on rules
For the purposes of paragraph (1)(a), the rules must not provide for a State to be liable to pay an amount on behalf of the levy payer or charge payer unless:
a Minister of the State has informed the Minister administering this Act, in writing, that the State gives consent to the rules doing so; and
a Minister of the State has not informed the Minister administering this Act, in writing, that the State withdraws that consent.
For the purposes of paragraph (1)(c), the rules must not provide for the equivalent amount being payable to another entity on behalf of the Commonwealth unless there is an agreement in force under section 12 for that other entity to collect the equivalent amount on behalf of the Commonwealth.
If:
an equivalent amount is payable by a collection agent under rules made for the purposes of subsection 10(1); and
the whole or a part (the unpaid amount) of that equivalent amount remains unpaid at the end of the day (the due day) on which the equivalent amount is due to be paid;
the collection agent is liable to pay to the Commonwealth, by way of penalty, an amount, worked out under subsection (3), for each day in the period under subsection (2).
The penalty stops accruing once the collection agent pays the unpaid amount.
Penalty period
The period begins on the day after the due day and ends at the end of the day before the day on which the whole of the unpaid amount, or the outstanding balance of the unpaid amount, is paid.
Amount of penalty
The amount of penalty for a day (the penalty day) in the period described in subsection (2) is worked out using this method statement.
Method statement
Step 1. Divide 0.02 by the number of days in the calendar month in which the penalty day occurs.
Step 2. Multiply the amount at step 1 by the sum of:
so much of the unpaid amount as remains unpaid at the end of the penalty day; and
the total amount of penalty (if any) for days in each calendar month before the calendar month in which the penalty day occurs.
Step 3. Round the amount at step 2 to the nearest cent (rounding 0.5 cents upwards): the result is the amount of penalty for the penalty day.
The amount of penalty for a day is based on a rate of 2% per month.
Assume an equivalent amount of $1,500 is due on 31 August and a partial payment of $600 is made on 16 September and the outstanding balance of $900 is paid on 10 October.
The period under subsection (2) is the period beginning on 1 September and ending at the end of 9 October.
Calculation of penalty in September based on unpaid amount of $1,500
The penalty for each of the penalty days 1‑15 September is $1 (which is 0.02 divided by 30 and the result multiplied by $1,500).
The total penalty for the penalty days 1‑15 September is $15.
Calculation of penalty in September based on outstanding unpaid amount of $900
The penalty for each of the penalty days 16‑30 September is 60 cents (which is 0.02 divided by 30 and the result multiplied by $900).
The total penalty for the penalty days 16‑30 September is $9 (equal to the daily penalty of 60 cents multiplied by 15).
The total penalty for September is $24.
Calculation of penalty in October based on unpaid amount of $900 and total penalty of $24 for September
The penalty for each of the penalty days 1‑9 October is as follows:
the amount at step 1 is 0.02 divided by 31, which is 0.00064516129;
the amount at step 2 is 0.00064516129 multiplied by $924 (the outstanding balance of $900 plus the $24 penalty for September), which is $0.59612903196;
the amount at step 3 is 60 cents, which is the amount of the penalty for each of the penalty days 1‑9 October.
The total penalty for the penalty days 1‑9 October is $5.40 (equal to the daily penalty of 60 cents multiplied by 9).
Total penalty
Since the outstanding balance of $900 is paid on 10 October, there is no further penalty. The total amount of penalty to be paid is $29.40 ($24 for September plus $5.40 for October).
When penalty is due and payable
The amount of penalty under this section for a day is due and payable to the Commonwealth at the end of that day.
Remission of penalty
The Secretary may remit the whole or a part of an amount of penalty under this section.
In deciding whether to do so, the Secretary:
must take into account the following:
whether the failure to pay the equivalent amount, that resulted in the penalty, was the result of an honest mistake or inadvertence by the collection agent;
the circumstances in which that failure occurred;
the amount of the penalty;
the collection agent’s history of compliance with this Act and the rules; and
may take into account any other matter that the Secretary considers relevant.
Collection agreements with State or Territories
The Commonwealth may enter into an agreement with a State, the Australian Capital Territory or the Northern Territory about the collection, on behalf of the Commonwealth, by the State or Territory or an authority of the State or Territory of either or both of the following:
levy or charge payable by a levy payer or charge payer;
equivalent amounts that a collection agent is liable to pay as mentioned in paragraph 10(1)(a).
Collection agreements with other persons or bodies
The Commonwealth may enter into an agreement with a person or body about the collection, on behalf of the Commonwealth, by that person or body of either or both of the following:
levy or charge payable by a levy payer or charge payer;
equivalent amounts that a collection agent is liable to pay as mentioned in paragraph 10(1)(a).
Content of agreements
Without limiting subsection (1) or (2), an agreement may provide for:
the persons from whom amounts are to be collected; and
in the case of an agreement under subsection (2)—the State, Territory or region in which amounts are to be collected; and
the keeping of accounts and records in relation to amounts collected; and
the payment to the Commonwealth of amounts collected; and
the giving to the Minister of information about amounts collected and amounts paid to the Commonwealth; and
the inspection and audit of accounts and records kept about amounts collected.
Publication of agreement
The Secretary must publish in the Gazette, and on the Department’s website, a copy of an agreement entered into under subsection (1) or (2) within 28 days of the making of the agreement.
The Federal Register of Legislation may contain Gazette notices: see paragraph 15A(3)(c) of the Legislation Act 2003.
Consultation with industry body
Before the Commonwealth enters into an agreement under subsection (1) or (2), the Secretary must consult any industry body that is representative of the levy payers or charge payers, or of the collection agents, that would be affected by the agreement.
Validity of agreement
A failure to comply with subsection (4) or (5) does not affect the validity of the agreement.
Status of collected amounts
Rules made for the purposes of subsection 105(1) of the Public Governance, Performance and Accountability Act 2013 do not apply to amounts collected under an agreement under this section.
Commonwealth not to discriminate or give preference
A power conferred by subsection (1) or (2) must not be exercised in such a way as to:
discriminate between States or parts of States within the meaning of paragraph 51(ii) of the Constitution; or
give preference to one State or any part thereof within the meaning of section 99 of the Constitution.
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