CANNING-FRUIT CHARGE (ADMINISTRATION) ACT 1959
- Reprinted as at 19 December 1973 (HISTACT CHAP 1946 #DATE 19:12:1973)
CANNING-FRUIT CHARGE (ADMINISTRATION) ACT 1959 - TABLE OF PROVISIONS
TABLE
CANNING-FRUIT CHARGE (ADMINISTRATION) ACT 1959
TABLE OF PROVISIONS
PART I-PRELIMINARY
1. Short title
2. Commencement
3. (Repealed)
4. Definitions
PART II-ADMINISTRATION
5. Commissioner
6. Powers of Second Commissioner
7. Reference to Commissioner
PART III-REGISTRATION OF CANNERS
8. Person not to can fruit unless registered
9. Registration as a canner
PART IV-COLLECTION AND RECOVERY OF CHARGE
10. Charge to be paid to Commissioner
11. Canner to deduct amount equal to charge
12. Canner to furnish statement to supplier
13. Canner to furnish statement to Commissioner
14. Amount not paid is a debt due to the Commonwealth
15. Failure of canner to deal with deductions
16. Refunds
PART V-MISCELLANEOUS
17. Power to call for returns
18. False return not to be furnished
19. Canner to keep proper records
20. Access to books, &c.
21. Obstructing officers
22. Exemption
23. Regulations
CANNING-FRUIT CHARGE (ADMINISTRATION) ACT 1959 - SECT. 1.
Short title.
SECT
CANNING-FRUIT CHARGE
(ADMINISTRATION) ACT 1959
An Act relating to the Payment and Collection of the Charge imposed by the
Canning-Fruit Charge Act 1959.
PART I-PRELIMINARY
Short title amended; No. 32, 1918, s. 2.
1. This Act may be cited as the Canning-Fruit Charge (Administration) Act
1959.*
CANNING-FRUIT CHARGE (ADMINISTRATION) ACT 1959 - SECT. 2.
Commencement.
SECT
2. This Act shall come into operation on the day on which it receives the
Royal Assent.*
Section 3 repealed by No. 216, 1973, s. 3.
* * * * * * * *
CANNING-FRUIT CHARGE (ADMINISTRATION) ACT 1959 - SECT. 4.
Definitions.
SECT
Amended by No. 216, 1973, s. 3.
4. In this Act, unless the contrary intention appears-
''canner'' means a person registered as a canner under section nine of this
Act;
''canned fruit'' has the same meaning as in the Canning-Fruit Charge Act
1959;
''charge'' means charge imposed by the Canning-Fruit Charge Act 1959;
''fruit'' has the same meaning as in the Canning-Fruit Charge Act 1959;
''Second Commissioner'' means a Second Commissioner of Taxation;
''supplier'', in relation to fruit delivered to a cannery, means the person
by whom, or on whose behalf, the fruit was delivered to the cannery;
''the Commissioner'' means the Commissioner of Taxation;
''year'' means a period commencing on the first day of July and ending on
the following thirtieth day of June.
CANNING-FRUIT CHARGE (ADMINISTRATION) ACT 1959 - SECT. 5.
Commissioner.
SECT
PART II-ADMINISTRATION
5. The Commissioner has the general administration of this Act.
CANNING-FRUIT CHARGE (ADMINISTRATION) ACT 1959 - SECT. 6.
Powers of Second Commissioner.
SECT
Sub-section (1) amended by No. 216, 1973, s. 3.
6. (1) Subject to this section, a Second Commissioner has and may exercise
all the powers and functions of the Commissioner under this Act.
Amended by No. 216, 1973, s. 3.
(2) Where in this Act the exercise of a power or function by the
Commissioner, or the operation of a provision of this Act, is dependent upon
the opinion, belief or state of mind of the Commissioner in relation to a
matter, that power or function may be exercised by a Second Commissioner or
that provision may operate, as the case may be, upon the opinion, belief or
state of mind of that Second Commissioner in relation to that matter.
Amended by No. 216, 1973, s. 3.
(3) Nothing in this Act shall be deemed to prevent the exercise of a power
or function by the Commissioner under this Act, and the Commissioner has, in
relation to an act of a Second Commissioner, the same power as if that act
were done by the Commissioner.
CANNING-FRUIT CHARGE (ADMINISTRATION) ACT 1959 - SECT. 7.
Reference to Commissioner.
SECT
Amended by No. 216, 1973, s. 3.
7. A reference in this Act to the Commissioner shall be deemed to include-
(a) in respect of matters as to which a Second Commissioner has exercised a
power or function conferred upon him by this Act-a reference to that Second
Commissioner; and
(b) in respect of matters as to which a Deputy Commissioner of Taxation has
exercised a power or function conferred upon him by delegation-a reference to
that Deputy Commissioner.
CANNING-FRUIT CHARGE (ADMINISTRATION) ACT 1959 - SECT. 8.
Person not to can fruit unless registered.
SECT
PART III-REGISTRATION OF CANNERS
Amended by No. 93, 1966, s. 3.
8. A person shall not, on or after a date one month after the commencement
of this Act, engage in the production of canned fruit unless he is registered
as a canner under the next succeeding section.
Penalty: Five hundred dollars.
CANNING-FRUIT CHARGE (ADMINISTRATION) ACT 1959 - SECT. 9.
Registration as a canner.
SECT
9. (1) The Commissioner shall, on an application by a person in accordance
with a form approved by the Commissioner, register that person as a canner.
(2) The Commissioner may, on the request of a person registered as a canner
under this section, cancel the registration.
CANNING-FRUIT CHARGE (ADMINISTRATION) ACT 1959 - SECT. 10.
Charge to be paid to Commissioner.
SECT
PART IV-COLLECTION AND RECOVERY OF CHARGE
10. Subject to this Part, the charge payable by a person shall be paid by
him to the Commissioner on or before the expiration of the year in which the
charge became payable.
CANNING-FRUIT CHARGE (ADMINISTRATION) ACT 1959 - SECT. 11.
Canner to deduct amount equal to charge.
SECT
Sub-section (1) amended by No. 93, 1966, s. 3.
11. (1) Before making a payment for fruit delivered to a cannery, the canner
shall-
(a) deduct from the amount to be paid an amount equal to the charge (if
any) payable by the supplier in respect of that fruit; and
(b) pay to the Commissioner an amount equal to the amount so required to be
deducted.
Penalty: Four hundred dollars.
(2) A payment under paragraph (b) of the last preceding sub- section shall
be deemed to have been made with the authority, and on behalf, of the
supplier.
(3) Where an amount is paid to the Commissioner under paragraph (b) of
sub-section (1) of this section, the Commissioner shall credit the amount in
payment or part payment of the charge payable by the supplier.
CANNING-FRUIT CHARGE (ADMINISTRATION) ACT 1959 - SECT. 12.
Canner to furnish statement to supplier.
SECT
Amended by No. 93, 1966, s. 3.
12. When a canner makes a deduction under the last preceding section, he
shall furnish to the supplier a statement of the amount of the deduction.
Penalty: Two hundred dollars.
CANNING-FRUIT CHARGE (ADMINISTRATION) ACT 1959 - SECT. 13.
Canner to furnish statement to Commissioner.
SECT
Amended by No. 93, 1966, s. 3.
13. A person shall, at the time of paying to the Commissioner an amount or
amounts under section ten or eleven of this Act, furnish to the Commissioner a
statement, in a form approved by the Commissioner, with respect to the amount
or amounts paid.
Penalty: Two hundred dollars.
CANNING-FRUIT CHARGE (ADMINISTRATION) ACT 1959 - SECT. 14.
Amount not paid is a debt due to the Commonwealth.
SECT
14. (1) Where a person fails to pay an amount to the Commissioner in
accordance with section ten or eleven of this Act, the amount is a debt due by
that person to the Commonwealth and may be sued for and recovered in a court
of competent jurisdiction.
(2) In proceedings for recovery of an amount referred to in the last
preceding sub-section, a statement or averment in the complaint, claim or
declaration is evidence of the matter so stated or averred.
CANNING-FRUIT CHARGE (ADMINISTRATION) ACT 1959 - SECT. 15.
Failure of canner to deal with deductions.
SECT
15. Where the Commissioner is satisfied that a canner has, in accordance
with paragraph (a) of sub-section (1) of section eleven of this Act, deducted
an amount from an amount to be paid for fruit delivered by, or on behalf of, a
supplier but has not paid to the Commissioner an amount equal to the amount so
deducted, the Commissioner may direct that the charge payable by the supplier
be reduced by an amount not greater than the amount so deducted.
CANNING-FRUIT CHARGE (ADMINISTRATION) ACT 1959 - SECT. 16.
Refunds.
SECT
16. (1) Subject to this Act, where-
(a) a canner deducts from an amount to be paid to a supplier an amount that
exceeds the amount that the canner is required to deduct under paragraph (a)
of sub-section (1) of section eleven of this Act and pays an amount equal to
the amount so deducted to the Commissioner on behalf of the supplier;
(b) a canner pays to the Commissioner on behalf of a supplier an amount
that exceeds the amount that the canner has deducted under paragraph (a) of
sub-section (1) of section eleven of this Act with respect to that supplier;
or
(c) a person pays to the Commissioner under section ten of this Act an
amount that exceeds the charge payable by the person,
the Commissioner shall refund the amount of the excess.
(2) A refund shall not be made under paragraph (a) of the last preceding
sub-section unless the Commissioner is satisfied that the canner has repaid to
the supplier an amount equal to the amount of the refund.
(3) A refund shall not be made to a canner or other person unless he
furnishes to the Commissioner such information, certified in such manner as
the Commissioner requires, as will enable the Commissioner to determine the
amount of the refund.
CANNING-FRUIT CHARGE (ADMINISTRATION) ACT 1959 - SECT. 17.
Power to call for returns.
SECT
PART V-MISCELLANEOUS
17. (1) For the purposes of this Act, the Commissioner may, by notice in
writing, require a person to furnish to him, within the time specified in the
notice, such returns or information as he requires.
Amended by No. 93, 1966, s. 3.
(2) A person shall not fail or neglect duly to furnish a return or
information that he is required under the last preceding sub-section to
furnish.
Penalty: Two hundred dollars.
CANNING-FRUIT CHARGE (ADMINISTRATION) ACT 1959 - SECT. 18.
False return not to be furnished.
SECT
Amended by No. 93, 1966, s. 3.
18. A person shall not, for the purposes of this Act, furnish a return or
information that is false or misleading in a particular.
Penalty: Two hundred dollars.
CANNING-FRUIT CHARGE (ADMINISTRATION) ACT 1959 - SECT. 19.
Canner to keep proper records.
SECT
Amended by No. 93, 1966, s. 3.
19. A canner shall-
(a) keep proper records showing full and correct particulars of-
(i) the fruit delivered to his cannery;
(ii) the prices paid by him for the fruit so delivered;
(iii) the fruit accepted at his cannery as of canning quality; and
(iv) the fruit (other than fruit referred to in the last preceding
sub-paragraph) taken into his cannery for use in the production of canned
fruit; and
(b) produce all or any of those records, upon demand, to a person referred
to in the next succeeding section.
Penalty: Five hundred dollars.
CANNING-FRUIT CHARGE (ADMINISTRATION) ACT 1959 - SECT. 20.
Access to books, &c.
SECT
20. A person authorized by the Commissioner to act under this section shall
at all times have full and free access to all buildings, places, books,
accounts and documents for any of the purposes of this Act and for that
purpose may make extracts from, or copies of, any such books, accounts or
documents.
CANNING-FRUIT CHARGE (ADMINISTRATION) ACT 1959 - SECT. 21.
Obstructing officers.
SECT
Amended by No. 93, 1966, s. 3.
21. A person shall not obstruct or hinder a person acting in the discharge
of his duty under this Act or the regulations.
Penalty: Two hundred dollars.
CANNING-FRUIT CHARGE (ADMINISTRATION) ACT 1959 - SECT. 22.
Exemption.
SECT
22. Where the Commissioner is satisfied that a person has not received, and
is unlikely to receive, payment, either in whole or in part, for fruit sold by
him to a canner, being fruit in respect of which charge is payable by that
first-mentioned person, the Commissioner shall direct that charge shall not be
payable in respect of that fruit.
CANNING-FRUIT CHARGE (ADMINISTRATION) ACT 1959 - SECT. 23.
Regulations.
SECT
Amended by No. 93, 1966, s. 3.
23. The Governor-General may make regulations, not inconsistent with this
Act, prescribing all matters required or permitted by this Act to be
prescribed, or necessary or convenient to be prescribed for carrying out or
giving effect to this Act, and, in particular-
(a) requiring persons to furnish returns for the purposes of this Act; and
(b) prescribing penalties not exceeding One hundred dollars for offences
against the regulations.
------------------------------------------------------------------------------
--
CANNING-FRUIT CHARGE (ADMINISTRATION) ACT 1959 - NOTE
NOTE
1. The Canning-Fruit Charge (Administration) Act 1959 comprises the
Canning-Fruit Charge (Administration) Act 1959 as amended by the other Acts
specified in the following tables:
----------------------------------------------------------------------------
Number Date of
Act and year Date of
Assent commencement
----------------------------------------------------------------------------
Canning-Fruit Charge
(Administration) Act
1959 No. 82, 1959 2 Dec 1959 2 Dec 1959
Statute Law Revision
(Decimal Currency) Act
1966 No. 93, 1966 29 Oct 1966 1 Dec 1966
Statute Law Revision Act
1973 No. 216, 1973 19 Dec 1973 31 Dec 1973
----------------------------------------------------------------------------
|