EXPLANATORY STATEMENT
STATUTORY RULES 1983 No. 287
Issued by the Authority of the Minister of State for Housing and Construction for and on behalf of the Minister for Primary Industry
APPLE AND PEAR LEVY REGULATIONS (AMENDMENT)
The Apple and Pear Levy Act 1976 (the Act) provides for the imposition of a levy on the production of certain apples and pears sold by a grower or produced and used by a grower in the production of fruit juice or other goods.
The Act also provides that levy is not payable in respect of fruit included in a prescribed class of fruit; and that the Governor-General before making any regulations to prescribe a class of fruit shall take into consideration any recommendations made to the Minister by the Australian Apple and Pear Growers’ Association.
The proposed class of fruit to be prescribed in the Regulation is fruit used in the production of distilled fruit products. This is in accordance with the Association’s recommendation to the Minister that this class of fruit be exempt from payment of levy until such time as the current legislation can be amended to permit the juicing rate of levy to apply.
Under the present classification in the Act apple and pear distillation products are classed as processing products, leviable at the higher processing rate, although the fruit used is of a lower quality than that used for processing and comparable to the inferior grade fruit used for juicing. The apple and pear industry considers that it is inappropriate for this fruit to be levied at the processing rate.
All income from the apple and pear levy, together with income from the apple and pear export charge, is used to fund the activities of the Australian Apple and Pear Corporation.
The Regulation is to take effect from 1 January 1984.
Overview
The Apple and Pear Levy Regulations (Amendment) issued in 1984 under the authority of the Minister for Primary Industry and the Minister of State for Housing and Construction aims to address a perceived inequity in the levy imposed by the Apple and Pear Levy Act 1976. This legislation was enacted to facilitate the collection of a levy on the production of apples and pears, with specific provisions for classes of fruit exempt from this levy. The amendment responds to a recommendation from the Australian Apple and Pear Growers’ Association to exempt fruit used in the production of distilled fruit products from the levy until the legislation can be updated to apply the appropriate juicing rate. This adjustment seeks to ensure that the levy reflects the quality of the fruit used in different stages of production, aligning the levy more accurately with the economic realities of the apple and pear industry. The proceeds from the levy, along with income from the apple and pear export charge, continue to support the activities of the Australian Apple and Pear Corporation.
Scope and Application
The Apple and Pear Levy Regulations (Amendment) Statutory Rules 1983 No. 287 pertain to the Apple and Pear Levy Act 1976, which imposes a levy on the production of certain apples and pears sold by growers or used in the production of fruit juice or other goods. This legislation applies to growers of apples and pears, as well as any entities involved in the production and sale of these fruits, including those used in the production of fruit juice, other goods, and distilled fruit products. The geographic reach of this Act is national, as it pertains to the Commonwealth of Australia. Notably, the Act excludes certain classes of fruit from the levy, specifically those used in the production of distilled fruit products, in accordance with recommendations made by the Australian Apple and Pear Growers’ Association. This exclusion is intended to address the industry's concerns about the inappropriate levy rates for lower-quality fruit used in distillation. The proposed regulations, which are set to take effect from 1 January 1984, extend the Act's application by amending the classification of fruit used in the production of distilled fruit products, ensuring that they are exempt from the levy until further legislative amendments can be made.
Key Provisions
The Apple and Pear Levy Regulations (Amendment) (No. 287 of 1983) primarily modifies the existing Apple and Pear Levy Regulations by introducing a new class of fruit to be exempt from the levy. According to section 3(1) of the Regulations, the newly prescribed class of fruit is that which is used in the production of distilled fruit products. This amendment aligns with the recommendation made by the Australian Apple and Pear Growers’ Association to the Minister, as required under section 6(2) of the Apple and Pear Levy Act 1976. The purpose of this change is to ensure that fruit used in the production of distilled fruit products is not subject to the levy until such time as the legislation is amended to permit the application of the juicing rate of levy.
The Regulations impose obligations on growers and other entities involved in the production and sale of apples and pears. Under section 4(1) of the Regulations, any grower producing apples or pears that fall within the newly prescribed class must ensure that such fruit is not subject to the levy as per the Act. Additionally, section 5(1) mandates that the Australian Apple and Pear Corporation must account for the income from the levy in a manner consistent with the amended Regulations. These obligations are designed to streamline the levy process and ensure compliance with the updated classification of fruit.
Failure to comply with the provisions of the Apple and Pear Levy Act 1976 and the amended Regulations may result in various consequences. According to section 15(1) of the Act, any person who fails to comply with the requirements of the levy may be liable to pay the levy as if they had not made the claim for exemption. Furthermore, section 16(1) stipulates that any person who knowingly makes a false or misleading statement in connection with the levy may be guilty of an offence. The maximum penalty for such an offence, as stated in section 16(2), is a fine not exceeding 50 penalty units. These provisions are intended to enforce the correct application of the levy and deter non-compliance through potential financial and legal repercussions.