Primary Industries (Consequential Amendments and Transitional Provisions) Act 2024 (60 of 2024)

Schedule 4   Application, saving and transitional provisions - operation of old law

Part 2   Old levies or charges

2   Saving and transitional provisions - old levies or charges

(1) Subject to this item, in relation to a levy or charge for a collection product, the old levy or charge law continues to apply on and after the commencement of this item in relation to that levy or charge and to a levy year for that product that began before that commencement.

Note: This item ensures, for example, that:

(a) the rights and obligations of intermediaries under section 7 of the Primary Industries Levies and Charges Collection Act 1991 continue to apply on and after the commencement of this item; and

(b) late payment penalty can continue to apply under section 15 of that Act on and after that commencement; and

(c) amounts can continue to be recovered by the Commonwealth under section 17 of that Act on and after that commencement as debts due to the Commonwealth; and

(d) refunds can continue to be made under section 18 of that Act on and after that commencement; and

(e) the offence in subsection 24(1) of that Act continues to apply for a failure to give a return under regulations under that Act before, on or after that commencement.

(2) If, in relation to such a levy or charge, the due date for payment of the whole or a part of the levy or charge, or an amount equal to the whole or a part of the levy or charge, is a day (other than the last day) of a calendar month beginning on or after the commencement of this item, then the due date for that payment is taken to be the last day of that calendar month.

(3) If, in relation to such a levy or charge, the due date for lodging a return is a day (other than the last day) of a calendar month beginning on or after the commencement of this item, then the due date for that return is taken to be the last day of that calendar month.

(4) For the purposes of this item, an agreement in force under section 10 or 11 of the Primary Industries Levies and Charges Collection Act 1991 immediately before the commencement of this item continues in force under that section on and after that commencement.

(5) This item has effect subject to Part 4 of this Schedule.