Private Forests Amendment Act 2001

Private Forests Amendment Act 2001

An Act to amend the Private Forests Act 1994 and to consequentially amend the Forestry Act 1920

Be it enacted by His Excellency the Governor of Tasmania, by and with the advice and consent of the Legislative Council and House of Assembly, in Parliament assembled, as follows:

1.   Short title

This Act may be cited as the Private Forests Amendment Act 2001 .

2.   Commencement

This Act is taken to have commenced on 24 August 2001.

3.   Principal Act

In this Act, the Private Forests Act 1994 is referred to as the Principal Act.

4.    Section 3 amended (Interpretation)

Section 3 of the Principal Act is amended as follows:

(a) by inserting the following definitions after the definition of financial statements :

forest owners organisations means such organisations as the Minister is satisfied can properly be regarded as associations of owners of private commercial forests carried on wholly or partly for the purposes of marketing the timber obtained from those forests;

Forest Practices Board means the Forest Practices Board established by section 4AA of the Forest Practices Act 1985 ;

(b) by inserting "or land owned by the Forestry corporation established by section 6 of the Forestry Act 1920 " after "Crown land" in the definition of private commercial forest ;

(c) by inserting "(including firewood)" after "quality" in the definition of private commercial forest .

5.    Section 6 amended (Functions of Authority)

Section 6(1)(g) of the Principal Act is amended by omitting "Board, established under the Forest Practices Act 1985 , for implementation of that Act" and substituting "Board for implementation of the Forest Practices Act 1985 ".

6.    Section 8 amended (Board)

Section 8(2) of the Principal Act is amended by omitting "such organizations as the Minister is satisfied can properly be regarded as associations of owners of private commercial forests carried on wholly or partly for the purpose of marketing the timber obtained from those forests" and substituting "the forest owners organisations".

7.    Part 5, Division 1A inserted

After section 25A of the Principal Act , the following Division is inserted in Part 5:

Division 1A - Private forest service levy

25B.   Interpretation of Division

(1)  In this Division, unless the contrary intention appears –

certified, in respect of a forest practices plan, means certified under section 19 of the Forest Practices Act 1985 ;

certified forest practices plan has the same meaning as in the Forest Practices Act 1985 ;

Crown land has the same meaning as in the Crown Lands Act 1976 ;

due date means –

(a) in relation to a levy payable in respect of a forest practices plan which was certified during the transitional period, the day on which the period of 6 months commencing on the Royal Assent date ends; and

(b) in relation to a levy payable in respect of a forest practices plan which was certified on or after the Royal Assent date, the day by which a levy must be paid under section 25F ;

forest practices plan has the same meaning as in the Forest Practices Act 1985 ;

levy means the private forest service levy or further private forest service levy payable under section 25C ;

levy rate means the levy rate determined or specified under section 25I that has effect in the financial year in which liability to pay the levy arises;

nett area of forest operation is the total of all areas of land that are shown on a prescribed certified forest practices plan as –

(a) native forest to be harvested as private commercial forest; or

(b) plantations to be harvested as private commercial forest; or

(c) non-forested areas to be planted for harvesting as private commercial forest –

less any areas of land within the areas referred to in paragraphs (a) , (b) and (c) that are owned by the Forestry corporation established by section 6 of the Forestry Act 1920 , are Crown land or are prescribed areas of land;

owner of any land has the same meaning as "owner of land" has in the Forest Practices Act 1985 ;

prescribed certified forest practices plan means a certified forest practices plan that was not prepared and certified under the Forest Practices Act 1985 solely for one or more of the following purposes:

(a) the construction of a road;

(b) the operation of a quarry;

(c) the thinning of plantation forests;

(d) a purpose prescribed by the regulations for the purposes of this definition;

responsible person, in relation to land, has the same meaning as in section 17 of the Forest Practices Act 1985 ;

Royal Assent date means the day on which the Private Forests Amendment Act 2001 receives the Royal Assent;

transitional period means the period commencing on 24 August 2001 and ending on the commencement of the Royal Assent date.

(2)  A forest practices plan that is certified during the transitional period is taken to have been certified on the Royal Assent date for the purposes of this Division.

25C.   Liability to pay private forest service levy

(1)  On the certification of a forest practices plan under the Forest Practices Act 1985 , the owner of the nett area of forest operation must pay a private forest service levy if that plan is a prescribed certified forest practices plan.

(2)  On the variation of a prescribed certified forest practices plan under the Forest Practices Act 1985 that, in the opinion of the Authority, significantly increases the nett area of forest operation, the owner of the nett area of forest operation must pay a further private forest service levy in respect of the difference between –

(a) the nett area of forest operation shown on the prescribed certified forest practices plan before it is so varied and in respect of which a levy has been paid; and

(b) the nett area of forest operation shown on the prescribed certified forest practices plan as so varied.

25D.   Amount of levy

The amount of the levy payable is the levy rate multiplied by the number of hectares of nett area of forest operation.

25E.   Notification of requirement to pay levy

Within 30 days after –

(a) becoming aware of the certification of a forest practices plan that, on that certification, becomes a prescribed certified forest practices plan; or

(b) becoming aware of the variation of a prescribed certified forest practices plan that, in the opinion of the Authority, substantially increases the nett area of forest operation –

the Authority is to notify the owner of the nett area of forest operation, in writing, of the amount of the levy payable.

25F.   Payment of private forest service levy

(1)  The levy is payable to the Authority.

(2)  An owner of a nett area of forest operation is to pay the levy within 6 months after the day on which the prescribed certified forest practices plan giving rise to the liability to pay the levy is certified.

(3)  If the whole or any part of the levy payable is not paid by the due date, the Authority may recover in a court of competent jurisdiction as a debt due to it that unpaid amount and any further amount payable as a penalty under section 25G .

25G.   Penalty for late payment

(1)  If the whole or any part of the levy payable is not paid by the due date, the owner of the nett area of forest operation is liable to a penalty calculated at the rate of 20% a year of the amount unpaid as from that due date.

(2)  The Authority, by notice in writing, may exempt the owner from payment of all or part of a penalty payable under subsection (1) if satisfied that –

(a) notice of the amount of the levy, that the Authority was required to provide to the owner under section 25E , was not provided; or

(b) notice of the amount of the levy, that the Authority was required to provide to the owner under section 25E , was not provided within the time specified in that section and it would be unjust not to grant the exemption; or

(c) the payment would cause the owner undue hardship.

25H.   Variation of levy

(1)  In this section,

relevant time, in relation to a nett area of forest operation, means the time at which the prescribed certified forest practices plan identifying that area was lodged for certification under the Forest Practices Act 1985 .

(2)  The Authority, by notice provided to the owner of a nett area of forest operation, may vary the amount of the levy payable if the nett area of forest operation is varied –

(a) for the purposes of complying with any law which, at the relevant time –

(i) did not affect the nett area of forest operation; or

(ii) the person lodging the plan reasonably had not identified as affecting or likely to affect the nett area of forest operation; or

(b) for the purposes of the public interest and the Minister has approved the variation of the area of the nett area of forest operation; or

(c) for a prescribed purpose.

(3)  If –

(a) an owner of a nett area of forest operation has paid the whole or any part of a levy in respect of the nett area of forest operation; and

(b) that levy is varied under subsection (2) ; and

(c) the amount so paid is greater than the amount of the levy as varied –

the Authority must refund to the owner the amount paid that is in excess of the varied levy.

25I.   Levy rate

(1)  By 30 June in each calendar year, the Minister must –

(a) consult with the forest owners organisations in relation to the appropriate levy rate for the financial year commencing on 1 July in that calendar year; and

(b) after so consulting with the forest owners organisations, determine the levy rate for that financial year.

(2)  The Minister is to determine the levy rate by notice in the Gazette.

(3)  A notice under subsection (2)  –

(a) takes effect on 1 July in the financial year in respect of which it is determined and ceases to have effect at the end of that financial year; and

(b) is not a statutory rule for the purposes of the Rules Publication Act 1953 .

(4)  The levy rate for the financial year beginning on 1 July 2001 is $14.

25J.   Cancellation of liability to pay levy

(1)  The owner of the nett area of forest operation shown on a forest practices plan that is a prescribed certified forest practices plan is not liable to pay a levy in respect of that nett area of forest operation if –

(a) that plan is revoked or cancelled within 6 months after its certification; and

(b) no activity of a kind for which a forest practices plan is required under the Forest Practices Act 1985 has been carried out or commenced before that revocation or cancellation.

(2)  The Authority must refund to the owner of a nett area of forest operation the whole or any part of a levy paid in respect of the nett area of forest operation if the owner is not liable to pay that levy because of subsection (1) .

8.    Section 37A inserted

After section 37 of the Principal Act , the following section is inserted in Part 6:

37A.   Act not Land Tax Rating Act

This Act is not a Land Tax Rating Act for the purposes of Part IV of the Constitution Act 1934 .

9.    Forestry Act 1920 amended

Section 4(1) of the Forestry Act 1920 is amended by omitting the definitions of private commercial forest and private commercial forestry .

[Second reading presentation speech made in:

House of Assembly on 22 NOVEMBER 2001

Legislative Council on 29 NOVEMBER 2001]