Apple and Pear Stabilization Export Duty Collection Act 1973

Overview

The Apple and Pear Stabilization Export Duty Collection Act 1973 was enacted to address the need for amendments to the Apple and Pear Stabilization Export Duty Collection Act 1971, specifically concerning the Australian Apple and Pear Board and the Australian Apple and Pear Corporation. This Act was assented to on 17 December 1973 by the Queen, the Senate, and the House of Representatives of Australia, and it modifies the Principal Act to update references from the Board to the Corporation. The policy objective behind this legislation is to streamline the process of collecting export duties on apples and pears by transferring these responsibilities from the Board to the Corporation, ensuring a more efficient and effective management structure. The Act came into operation on a date fixed by Proclamation, as specified in the commencement section of the Act.

Scope and Application

The Apple and Pear Stabilization Export Duty Collection Act 1973 amends the Apple and Pear Stabilization Export Duty Collection Act 1971 to adjust the roles and responsibilities pertaining to the export duties on apples and pears in Australia. The Act applies to the Australian Apple and Pear Corporation, replacing the Australian Apple and Pear Board in the collection, arrangement, and recovery of export duties, as well as the application of the Audit Act. This change in legislative responsibility is reflected in the amendments to specific sections of the Principal Act, where references to the Board are substituted with references to the Corporation. The Act’s jurisdictional reach is nationwide, encompassing the entire Commonwealth of Australia, and its application is limited to the export of apples and pears, focusing on the stabilisation of the industry through the collection of export duties. The Act does not explicitly mention any exclusions, exemptions, or thresholds, and the scope of its application is primarily defined by the terms of the amended sections within the Principal Act.

Key Provisions

The Apple and Pear Stabilization Export Duty Collection Act 1973 (referred to as the "Act") makes several key amendments to the Apple and Pear Stabilization Export Duty Collection Act 1971 (the "Principal Act") primarily concerning the Australian Apple and Pear Corporation. Under Section 3, the Act replaces references to the Australian Apple and Pear Board with the Australian Apple and Pear Corporation in sub-section (12) of Section 4 of the Principal Act. This change signifies a shift in responsibility for provisional export duties from the Board to the Corporation. Section 4 further clarifies this change by replacing all references to the Board with the Corporation in Section 10 of the Principal Act, thereby making the Corporation responsible for arranging the collection of export duties. The Act imposes several obligations on the Australian Apple and Pear Corporation, as delineated in Section 5, which replaces all references to the Board with the Corporation in Section 11 of the Principal Act. This means the Corporation is now responsible for collecting export duties, among other duties previously assigned to the Board. Additionally, Section 6 of the Act replaces all references to the Board with the Corporation in Section 12 of the Principal Act, subjecting the Corporation to the Audit Act. This implies that the Corporation must adhere to the provisions of the Audit Act, including audits and financial reporting requirements. Finally, under Section 7, the Act modifies Section 13 of the Principal Act by replacing the Board with the Corporation in sub-section (1), assigning the Corporation the responsibility for the recovery of export duties. The Act does not explicitly outline specific offences, penalties, or consequences for breach within its provisions. However, by substituting the Corporation for the Board in various sections, it implies that failure to comply with the amended duties and responsibilities may lead to legal consequences under the Audit Act and other relevant legislation. The precise penalties or consequences would depend on the specific breach and applicable laws, potentially including civil or criminal sanctions, fines, or other enforcement actions.