APPLE AND PEAR STABILIZATION EXPORT DUTY AMENDMENT ACT 1978
No. 121 of 1978
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, &c.
1. (1) This Act may be cited as the Apple and Pear Stabilization Export Duty Amendment Act 1978.
(2) The Apple and Pear Stabilization Export Duty Act 1971 is in this Act referred to as the Principal Act.
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 omitting from sub-section (1a) “2” and substituting “4”.
Rate of export duty
4. Section 7 of the Principal Act is amended by omitting from sub-section (2a) “either of the next 2” and substituting “any of the next 4”.
Overview
The Apple and Pear Stabilization Export Duty Amendment Act 1978 was enacted to amend the Apple and Pear Stabilization Export Duty Act 1971. This amendment was introduced to address the need for adjustments in the export duty rates applied to apples and pears, likely in response to changing economic conditions or market dynamics. The Act was enacted by the Queen, in accordance with the authority of the Parliament of the Commonwealth of Australia, with the intention of refining the regulatory framework established by the Principal Act. The policy objective of this amendment is to modify the export duty structure, ensuring it remains effective and relevant to the current market environment, thereby maintaining stability in the apple and pear export industry.
Scope and Application
The Apple and Pear Stabilization Export Duty Amendment Act 1978 amends the Apple and Pear Stabilization Export Duty Act 1971, impacting the export duty structure for apples and pears within Australia. This Act applies to individuals and entities involved in the export of apples and pears, ensuring they adhere to the amended rates and conditions set forth by the legislation. The changes introduced by this Act are applicable on a national level, affecting exporters across all states and territories of Australia. While the Act primarily focuses on the modification of export duties, it does not explicitly state any exclusions or exemptions, implying that all apple and pear exports are subject to the amended conditions unless otherwise specified through subordinate instruments. These subordinate instruments may further refine the application of the Act, offering additional details or exceptions that are not explicitly mentioned in the primary legislation.
Key Provisions
The Apple and Pear Stabilization Export Duty Amendment Act 1978 (section 1) updates the Apple and Pear Stabilization Export Duty Act 1971 (section 1(2)). This Act, which comes into operation on the day it receives Royal Assent (section 2), primarily modifies the imposition and rate of export duties on apples and pears. Specifically, section 3 amends the Principal Act by increasing the export duty from 2 to 4. This means that exporters of apples and pears will now be subject to a higher duty rate. Additionally, section 4 broadens the scope of when this export duty applies, extending it to any of the next four financial years rather than just the next two.
The Act imposes several obligations on parties involved in the export of apples and pears. Exporters must now comply with the higher duty rate as specified in section 3. This requires them to account for the increased duty in their pricing and financial planning. Additionally, section 4's amendment means that the duty applies over a longer period, necessitating that exporters and importers anticipate and plan for these duties over a four-year span rather than just two. These changes mean that both exporters and importers need to stay informed about the duty rates and their applicability over the extended period.
Breaching the provisions of this Act can lead to various consequences. While the Act does not explicitly list offences, breaches of similar export duty legislation typically result in penalties. For example, non-compliance could lead to financial penalties, including fines, as well as potential legal action. The maximum penalties for such breaches could vary, but they often align with the severity of the non-compliance and the financial impact caused. It is important for parties involved in the export of apples and pears to adhere to these updated provisions to avoid facing these potential consequences.