EXPLANATORY STATEMENT
STATUTORY RULES 1984 No. 387
Issued by the Authority of the Minister for Primary Industry
APPLE AND PEAR LEVY COLLECTION REGULATIONS (AMENDMENT)
The Apple and Pear Levy Collection Act 1976 provides for the collection of the apple and pear levy imposed by the Apple and Pear Levy Act 1976.
Regulations under the Apple and Pear Levy Collection Act 1976 include requirements for persons using or dealing in apples and pears to furnish to the Department of Primary Industry monthly and annual returns and to keep proper records of fruit purchased, sold or used. Separate information is to be furnished and kept on fruit to be used for distillation purposes.
The amending regulations provide that, for administrative reasons, separate returns and records are no longer required to be furnished and kept of fruit used for distillation purposes. This follows concurrent proposed amendments to the Apple and Pear Levy regulations which will no longer exempt fruit used for distillation purposes from the levy.
The regulations are to come into operation on 1 January 1985.