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.
Overview
The Apple and Pear Levy Collection Regulations (Amendment) 1984 were enacted by the Australian Parliament to modify the existing regulations under the Apple and Pear Levy Collection Act 1976. This legislation was introduced to address the administrative inefficiencies caused by the need to maintain separate records and returns for fruit intended for distillation purposes. The policy objective behind this amendment was to streamline the regulatory process by eliminating the requirement to keep separate records for distilled fruit, aligning with the proposed changes to the Apple and Pear Levy regulations that would subject distilled fruit to the same levy as other apples and pears. This change was intended to simplify compliance for those using or dealing in apples and pears and was set to come into effect on 1 January 1985.
Scope and Application
The Apple and Pear Levy Collection Regulations (Amendment) 1984 pertains to individuals and entities involved in the use or dealing of apples and pears within Australia, thereby directly impacting the apple and pear industry. These regulations, which are amendments to the existing Apple and Pear Levy Collection Act 1976, require those engaged in the trade of apples and pears to submit monthly and annual returns to the Department of Primary Industry, alongside maintaining accurate records of their transactions. These records must include details of fruit bought, sold, or used, encompassing those intended for distillation. The amendments made by these regulations are aimed at simplifying administrative processes by eliminating the necessity for separate records and returns specifically for fruit intended for distillation purposes. This change aligns with other proposed amendments that will subject fruit used for distillation to the same levy as other apple and pear products. The amendments are set to take effect from 1 January 1985, marking a streamlined approach to levy collection and compliance within the industry.
Key Provisions
The key provisions of the Apple and Pear Levy Collection Regulations (Amendment) 2004 (C2004L03842) primarily concern the administrative simplification of the regulatory framework governing the collection of the apple and pear levy. Under Section 3 of these regulations, it is specified that the requirement for separate returns and records to be furnished and kept for fruit intended for distillation purposes is removed. This amendment aligns with changes proposed in other regulations, which will no longer exempt such fruit from the levy. Essentially, Section 3 streamlines the reporting requirements by consolidating the records for all apples and pears, regardless of their intended use.
Entities and individuals governed by these regulations, particularly those involved in the purchase, sale, or use of apples and pears, must now furnish and keep records that include all fruit, irrespective of whether it is intended for distillation. This obligation is outlined in Section 4, which mandates that monthly and annual returns must accurately reflect the total quantities of fruit handled. The requirement to maintain these records, as stipulated in Section 5, ensures that all transactions are transparent and that the levy can be correctly assessed and collected.
The amendments also introduce potential consequences for non-compliance. Section 6 of the regulations warns that failure to furnish accurate and complete monthly and annual returns may result in penalties. These penalties could include financial fines, administrative sanctions, or other legal repercussions as deemed appropriate by the Department of Primary Industry. While the specific penalties are not detailed in the explanatory statement, they are likely to be aligned with those stipulated under the Apple and Pear Levy Collection Act 1976, which could involve significant fines and potential legal action for serious or repeated breaches. The overarching intent is to ensure that the streamlined reporting requirements are adhered to, facilitating an efficient and effective levy collection process.