APPLE AND PEAR STABILIZATION EXPORT DUTY AMENDMENT ACT (No. 2) 1977
No. 146 of 1977
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 (No. 2) 1977.
(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) “the next succeeding season” and substituting “each of the next 2 succeeding seasons”.
Rate of export duty
4. Section 7 of the Principal Act is amended by omitting from sub-section (2a) “the next succeeding season” and substituting “either of the next 2 succeeding seasons”.
Overview
The Apple and Pear Stabilization Export Duty Amendment Act (No. 2) 1977 was enacted to address issues arising from the export of apples and pears, particularly in relation to the stability of the market. This Act amends the Apple and Pear Stabilization Export Duty Act 1971, extending the period for the imposition of export duties and altering the rate of such duties. Enacted by the Queen, with the assent of the Senate and House of Representatives of the Commonwealth of Australia, the Act's primary objective is to stabilise the apple and pear export market by adjusting the timing and rates of export duties. The policy objective appears to be ensuring a more predictable and stable market for apple and pear exports by providing a clear and extended framework for duty imposition.
Scope and Application
The Apple and Pear Stabilization Export Duty Amendment Act (No. 2) 1977 applies to the amendment of the Apple and Pear Stabilization Export Duty Act 1971, primarily targeting the export duties on apples and pears to ensure market stability. This Act applies to entities involved in the export of apples and pears, particularly focusing on the apple and pear industries within the Commonwealth of Australia. The amendments pertain to the timing and rate of the export duties, extending their application to each of the next two succeeding seasons instead of just the next succeeding season, and adjusting the rate of duty to be applicable to either of these two succeeding seasons. The legislation has a national reach, affecting all apple and pear exporters within Australia. There are no explicit exclusions, exemptions, or thresholds mentioned in the text, and the Act itself does not extend or restrict its application through subordinate instruments.
Key Provisions
The Apple and Pear Stabilization Export Duty Amendment Act (No. 2) 1977 amends the Apple and Pear Stabilization Export Duty Act 1971 (Principal Act) by modifying the imposition and rate of the export duty on apples and pears. Specifically, Section 3 of the amending Act changes the period over which the export duty applies. Instead of being imposed for the next succeeding season, the export duty is now required for each of the next two succeeding seasons (Section 6(1a) of the Principal Act). Similarly, Section 4 of the amending Act adjusts the rate of the export duty, which is now applicable for either of the next two succeeding seasons (Section 7(2a) of the Principal Act).
The Act imposes obligations on entities involved in the export of apples and pears to comply with the amended provisions regarding the duration and rate of the export duty. Exporters must ensure that they account for the export duty over the specified periods as amended. Additionally, they must adhere to the updated rates stipulated by the Act to avoid non-compliance.
Failure to comply with the requirements set out in this Act may result in penalties. Although specific penalties are not detailed within the provided sections of the Act, under Australian law, breaches of export duty provisions can lead to civil or criminal consequences. Civil penalties may include fines, and in severe cases, criminal penalties could apply, potentially resulting in imprisonment. The exact penalties would depend on the nature and severity of the breach, as well as any relevant case law or regulations that may further define the consequences of non-compliance.