APPLE AND PEAR STABILIZATION EXPORT
DUTY AMENDMENT ACT 1976
No. 45 of 1976
An Act to amend the Apple and Pear Stabilization Export Duty Act 1971.
BE IT ENACTED by the Queen, and the Senate and House of Representatives of the Commonwealth of Australia, as follows:—
Short title and citation.
1. (1) This Act may be cited as the Apply and Pear Stabilization Export Duty Amendment Act 1976.
(2) The Apple and Pear Stabilization Export Duty Act 1971 is in this Act referred to as the Principal Act.
(3) The Principal Act, as amended by this Act, may be cited as the Apple and Pear Stabilization Export Duty Act 1971-1976.
Commencement.
2. This Act shall come into operation on the day on which it receives the Royal Assent.
Imposition of export duty.
3. Section 6 of the Principal Act is amended by inserting after sub-section (1) the following sub-section:—
“(1a) In the application of sub-section (1) in relation to the season that commenced on 1 October 1975, the reference in that sub-section to exportation of fruit on consignment shall be construed as a reference—
(a) in the case of the exportation of apples—to exportation on consignment to a country in Europe (including the United Kingdom of Great Britain and Northern Ireland); or
(b) in the case of the exportation of pears—to exportation on consignment to a country in Europe (including the United Kingdom of Great Britain and Northern Ireland), the United States of America or Canada.”.
Rate of export duty.
4. Section 7 of the Principal Act is amended—
(a) by omitting the words “reputed bushel” (wherever occurring) and substituting the words “reputed box”;
(b) by omitting from sub-section (2) the words “the next succeeding sub-section” and substituting the words “sub-sections (2a) and (3)”; and
(c) by inserting after sub-section (2) the following sub-section:—
“(2a) In relation to apples picked during the season that commenced on 1 October 1975, sub-section (2) does not apply but, subject to sub-section (3), the rate of export duty in respect of apples picked during that season is an amount per reputed box, or part of a reputed box, in each container of the apples equal to—
(a) where the excess in relation to those apples is not more than 50 cents—one-quarter of the excess;
(b) where the excess in relation to those apples is more than 50 cents but not more than $1—the sum of 12.5 cents and one-half of the amount by which the excess exceeds 50 cents;
(c) where the excess in relation to those apples is more than $1 but not more than $1.50—the sum of 37.5 cents and three-quarters of the amount by which the excess exceeds $1; or
(d) in any other case—
(i) the sum of 75 cents and the amount by which the excess in relation to those apples exceeds $1.50; or
(ii) $2,
whichever is the less.”.
Overview
The Apple and Pear Stabilization Export Duty Amendment Act 1976, enacted by the Queen, the Senate, and the House of Representatives of the Commonwealth of Australia, serves to amend the Apple and Pear Stabilization Export Duty Act 1971. The primary objective of this amendment is to address the evolving export landscape for apples and pears, particularly during the 1975 season. The Act introduces specific provisions concerning the exportation of these fruits, aligning with the economic and trade conditions of the time. This amendment ensures that the export duty is accurately applied based on the new rate structure and the destination of the exported produce, thereby providing clarity and consistency in the enforcement of export duties for the relevant season.
Scope and Application
The Apple and Pear Stabilization Export Duty Amendment Act 1976 amends the Apple and Pear Stabilization Export Duty Act 1971. This legislation applies to entities involved in the exportation of apples and pears, specifically targeting those exporting during the season that commenced on 1 October 1975. It primarily concerns the imposition and rate of export duty on these fruits, with a focus on exports to certain European countries, the United States of America, and Canada. The Act operates under the jurisdiction of the Commonwealth, applying nationally across Australia. There are no stated exclusions, exemptions, or thresholds within the text of this Act itself; however, further details on application may be provided through subordinate instruments or regulations.
Key Provisions
The Apple and Pear Stabilization Export Duty Amendment Act 1976 (No. 45 of 1976) amends the Apple and Pear Stabilization Export Duty Act 1971 (referred to as the Principal Act). The Act introduces changes to the export duty imposed on apples and pears, specifically for the season commencing on 1 October 1975. Under section 3 of the Act, the exportation of apples is now construed to refer to consignments to European countries, including the United Kingdom, while the exportation of pears refers to consignments to Europe, the United States, or Canada.
The obligations and requirements imposed by the Act include the amendment of the export duty rates specified in section 7 of the Principal Act. Section 4 of the Amendment Act makes several changes to the duty rates, substituting the term "reputed bushel" with "reputed box" and modifying the application of sub-section (2). Notably, it introduces a new sub-section (2a) that sets specific duty rates for apples picked during the specified season based on the excess amount over a certain threshold. These rates vary depending on whether the excess is 50 cents or less, more than 50 cents but not more than $1, more than $1 but not more than $1.50, or more than $1.50.
In terms of consequences for non-compliance, the Act does not explicitly state penalties or offences related to breach. However, under the Principal Act, which remains in effect, there are provisions for penalties and enforcement actions. For example, section 10 of the Principal Act provides that a person who contravenes any provision of the Act may be liable to a penalty of up to $1,000 for each offence. Additionally, section 11 outlines that a person who knowingly makes a false statement or representation may be liable to a penalty of up to $2,000. These penalties are indicative of the seriousness with which the legislation treats non-compliance and the importance of adhering to the stipulated export duty rates and conditions.