CANNED
FRUIT EXCISE.
No. 92 of 1963.
An Act relating to Excise on Canned
Fruit.
[Assented
to 31st October, 1963.]
BE it enacted by the Queen’s Most Excellent
Majesty, the Senate, and the House of Representatives of the Commonwealth of
Australia, as follows:—
Short
title.
1.This
Act may be cited as the Canned Fruit
Excise Act 1963.
Commencement.
2. This Act shall be deemed to have come into operation on the
thirtieth day of October, One thousand nine hundred and sixty-three.
Definitions.
3. In this Act, unless the contrary intention appears—
“approved place” means a place approved by a
Collector;
“canned fruit” means any goods upon which,
under the name of canned fruit, any Excise duty imposed by the Parliament is
payable;
“cannery” means the premises in respect of
which a producer is licensed to produce canned fruit, and includes all adjacent
premises used in connexion therewith or with the business of the producer;
“Collector” means a Collector of Customs for a
State and includes the Comptroller and any principal officer of Customs doing
duty at the time and place and any officer doing duty in the matter in relation
to which the expression is used;
“licence” means a licence under this Act to
produce canned fruit;
“officer” means a person who is an officer for
the purposes of the Customs Act 1901–1963;
“producer” means a person licensed under this
Act to produce canned fruit;
“the Comptroller” means the Comptroller-General
of Customs;
“this Act” includes the regulations.
Application
of Act
4.This
Act applies to any Excise duty on canned fruit imposed by the Parliament.
Incorporation
of provisions of the Excise Act.
5.—(1.) The following provisions of the Excise Act 1901–1963, except so far as
they are inconsistent with this Act, are incorporated and shall be read as one
with this Act:—
(a)Part II., except sections fourteen and
twenty-three;
(b)Part VI., except sections fifty-four,
fifty-five, fifty-six, fifty-seven, fifty-eight and fifty-nine;
(c)
Part IX., except sections eighty-six, eighty-seven, one hundred, one hundred
and two, one hundred and three, one hundred and four and one hundred and five;
(d)Part X., except paragraphs (ii) and
(iii) of section one hundred and twenty;
(e)
Parts XI, XII. and XIII.; and
(f)
Part XIV., except section one hundred and sixty-four.
(2.) For the purposes of this section—
(a) a reference in the Excise Act 1901–1963 to a factory shall be read as a reference to a
cannery;
(b)a reference in that Act to a manufacturer
shall be read as a reference to a producer; and
(c) a
reference in that Act to excisable goods shall be read as a reference to canned
fruit.
Producers
to be licensed.
6.—(1.) A person shall not produce canned fruit
unless he is the holder of a licence.
Penalty: One hundred pounds.
(2.) The last preceding sub-section does not apply
to the production of canned fruit before the date on which this Act receives
the Royal Assent.
Grant
of licences.
7.—(1.) An application for a licence shall be made to
a Collector in accordance with the prescribed form.
(2.) An applicant for a licence shall pay to the
Collector the prescribed fee and shall give security to the Collector for
compliance with this Act in such amount as the Collector determines.
(3.) A security shall be given in a manner and form
approved by the Collector and may, subject to that approval, be by bond,
guarantee, cash deposit or any other method, or by two or more different
methods.
(4.) The Collector may, if he is satisfied with the
security given, grant to the applicant a licence in accordance with the
prescribed form.
Period
of licence.
8.A
licence shall, unless previously cancelled, remain in force until the
thirty-first day of December next after the granting or renewal of the licence.
Renewal
of licences.
9.—(1.) A licence may be renewed by a Collector
upon an application for renewal made before the expiry of the licence and on
payment of the prescribed fee.
(2.) The Collector may, in exceptional
circumstances, extend for a period not exceeding seven days the time within
which application for renewal of a licence and payment of the prescribed fee
may be made.
(3.) The liability of the subscribers to the
security given in respect of a licence shall, in the absence of any notice of
termination on the part of the subscribers, remain in force for any period for
which the licence is renewed.
Fresh
security may be required.
10.—(1.) A Collector may require an applicant for the
renewal of a licence to give fresh security and, if fresh security is not given
accordingly, he may refuse to renew the licence.
(2.) A Collector may at any time require a producer
to give fresh security and fresh security shall be given accordingly and, in
default, the licence may be cancelled by the Minister by notice published in
the Gazette.
Transfer
of licences.
11.A
licence may be transferred with the written permission of a Collector on
security being given by the transferee.
Cancellation
of licences.
12.A
licence may be cancelled by the Minister by notice published in the Gazette if the licensee is convicted of
any offence against this Act.
Canned
fruit to be produced at licensed canneries.
13.A
producer shall not produce canned fruit at any place other than the cannery in
respect of which he is licensed.
Penalty: One hundred pounds.
Transfer
between canneries.
14.Partly
produced canned fruit may, with the written permission of a Collector, be
transferred from one cannery to another for the purpose of completing the
production.
Excise
supervisors.
15.The
production of canned fruit by producers is, for the protection of the revenue,
subject to the right of supervision by officers.
Access
to canneries.
16.Officers
shall have complete access to every part of a cannery at all times and may
examine and take copies of or extracts from all books and accounts required to
be kept by the producer for the information of officers and of all books kept
by the producer in relation to the production and delivery of canned fruit.
Safe
custody of canned fruit.
17.Every
producer is responsible for the safe custody of all canned fruit in his cannery
or other place under his control and for the observance of this Act within his
cannery.
Office
accommodation and facilities for officers.
18.—(1.) A producer shall, if required by a Collector,
provide in connexion with the cannery in respect of which he is licensed
reasonable office accommodation for the supervising officer.
(2.) A producer shall provide all reasonable
facilities for enabling officers to exercise their powers under this Act.
Penalty: Twenty pounds.
Producers
to keep books.
19.For
the information of officers, a producer shall keep books to the satisfaction of
the Collector of Customs for the State in which his cannery is situated, and
prepare and render returns as prescribed and shall verify those returns as
prescribed.
Penalty: Fifty pounds.
Payment
of duty.
20.The
producer of canned fruit or, where the owner of canned fruit enters canned
fruit for home consumption, the owner of the canned fruit, shall pay to a
Collector, in accordance with this Act, the Excise duty on that canned fruit.
Entry
to precede removal.
21.A
person shall not, except as authorized by this Act, remove canned fruit from a
cannery or an approved place without an entry made and passed authorizing the
removal of the fruit.
Penalty: One hundred pounds.
Type
of entries.
22.Entries
may be made by the producer or owner of canned fruit and passed by an officer,
and may authorize—
(a)the removal of the canned fruit for
home consumption;
(b)the removal of the canned fruit to an
approved place; or
(c)
the removal of the canned fruit for exportation.
Approval
of removal without entry.
23.A
Collector may, subject to such conditions as he thinks fit, give permission in
writing for the removal of canned fruit from a cannery or an approved place to
a cannery or an approved place without an entry made and passed authorizing the
removal of the canned fruit, and the canned fruit may be removed accordingly.
Removal
under deposit of money or guarantee.
24.—(1.) A Collector may accept a deposit of money, or
a guarantee, in respect of the Excise duty on canned fruit to be removed from a
cannery or an approved place during a period approved by the Collector, and
removal for home consumption from the cannery or approved place may be made
during that period, without entry, of canned fruit the duty on which does not
exceed the amount of the deposit or guarantee.
(2.) The producer shall, not later than thirty days
after the expiration of the approved period, enter for home consumption canned
fruit removed without entry during the period.
Penalty: One hundred pounds.
(3.) An officer shall not pass an entry for home
consumption made under this section in respect of any canned fruit unless the
Excise duty on the canned fruit has been paid.
Rate
of duty.
25.The
Excise duty on canned fruit shall be paid at the rate in force when the canned
fruit is entered for home consumption or, if the canned fruit is removed from
the cannery or an approved place in pursuance of the last preceding section
before entry for home consumption, at the rate in force when the canned fruit
is so removed.
Duty
not payable on exported canned fruit.
26.Excise
duty is not payable on canned fruit that is exported.
Drawbacks,
remissions and refunds of duty.
27.—(1.) Drawback of Excise duty may, subject to such
conditions and restrictions as are prescribed, be allowed on the exportation of
canned fruit.
(2.) Remissions and refunds of Excise duty on
canned fruit may be allowed in such circumstances, and subject to such
conditions and restrictions (if any), as are prescribed.
Home-bottled
fruit, &c., exempt.
28.Nothing
in this Act applies to, or in relation to, canned fruit that is not produced
for commercial purposes, and canned fruit that is not produced for commercial
purposes is exempt from any Excise duty that is imposed on canned fruit.
Return
of existing stocks of canned fruit.
29.A
producer to whom a licence is granted within a period of two months after the
commencement of this Act shall, within a period of fourteen days after the
grant of the licence, furnish to the Collector of Customs for the State in
which is situated the cannery in respect of which the producer is licensed
particulars of all canned fruit that was in his stock, custody or possession,
or belonged to him, on the date of commencement of this Act.
Penalty: One hundred pounds.
Alteration
of agreements.
30.If
any agreement has been made before the commencement of this Act for the sale of
canned fruit and the cost of supplying the canned fruit is affected by the
imposition of Excise duty on canned fruit by the Excise Tariff 1921–1963 then, in the absence of express written
provision to the contrary, the seller may add to the agreed price an amount
equivalent to the amount by which the cost has been so increased.
Regulations.
31.