Australian Horticultural Corporation (Australian Dried Fruits Board) Regulations 1991
Statutory Rules 1991 No. 214 as amended
made under the
Australian Horticultural Corporation Act 1987
This compilation was prepared on 31 January 2003
taking into account amendments up to SR 1999 No. 54
Prepared by the Office of Legislative Drafting,
Attorney-General’s Department, Canberra
Contents
1 Name of regulations [see Note 1]
2 Commencement
3 Interpretation
4 Eligible industry body
5 Liability for pay-roll tax
7 Prescribed period for payment of export charge revenues to the Board
8 Corporation's administrative costs
Notes
1 Name of regulations [see Note 1]
These regulations are the Australian Horticultural Corporation (Australian Dried Fruits Board) Regulations 1991.
2 Commencement
These regulations come into operation on 1 July 1991.
3 Interpretation
In these regulations, unless the contrary intention appears:
Act means the Australian Horticultural Corporation Act 1987.
4 Eligible industry body
For the purposes of the definition of eligible industry body in subsection 3 (1) of the Act, The Australian Dried Fruits Association Inc. is prescribed for the following provisions of the Act:
(a) section 107;
(b) section 109;
(c) section 113;
(d) section 114;
(e) section 115;
(f) section 115B;
(g) section 115E;
(h) section 115J;
(i) section 115M;
(j) section 115N;
(k) section 115R.
5 Liability for pay-roll tax
For the purposes of subsection 58 (3) of the Act as applied by section 115S of the Act, subsection 58 (2) of the Act does not apply in relation to a law in the following class of laws of a State or Territory, namely, laws that relate to the imposition on employers of a tax in respect of salaries or wages paid or payable by them or to the assessment or collection of that tax.
7 Prescribed period for payment of export charge revenues to the Board
For the purposes of subsection 115Q (1) of the Act, the prescribed period is the period of 1 month and 21 days after the end of the month in which the dried fruits were exported.
8 Corporation's administrative costs
(1) For the purposes of subsection 115Q (2) of the Act, the amount of $52,780 is prescribed for the period beginning on 1 July 1991 and ending at the end of 30 June 1992.
(2) The Minister may make orders determining, for the purposes of subsection 115Q (2) of the Act, an amount for a period beginning after 30 June 1992.
Notes to the Australian Horticultural Corporation (Australian Dried Fruits Board) Regulations 1991
Note 1
The Australian Horticultural Corporation (Australian Dried Fruits Board) Regulations 1991 (in force under the Australian Horticultural Corporation Act 1987) as shown in this compilation comprise Statutory Rules 1991 No. 214 amended as indicated in the Tables below.
Table of Statutory Rules
Year and
number | Date of notification
in Gazette | Date of
commencement | Application, saving or
transitional provisions |
1991 No. 214 | 28 June 1991 | 1 July 1991 | |
1999 No. 54 | 9 Apr 1999 | 9 Apr 1999 | — |
Table of Amendments
ad. = added or inserted am. = amended rep. = repealed rs. = repealed and substituted |
Provision affected | How affected |
R. 1................. | rs. 1999 No. 54 |
R. 6................. | rep. 1999 No. 54 |
Overview
The Australian Horticultural Corporation (Australian Dried Fruits Board) Regulations 1991 were enacted under the Australian Horticultural Corporation Act 1987. This piece of legislation was introduced to provide a legal framework governing the operations and functions of the Australian Dried Fruits Board within the Australian Horticultural Corporation. The regulations aim to ensure the efficient and effective management of export charges, administrative costs, and other financial aspects related to the dried fruits industry in Australia. The regulations were prepared by the Office of Legislative Drafting, Attorney-General’s Department, and were last amended in 1999. The primary objective of these regulations is to facilitate the smooth administration of the dried fruits industry while addressing the specific needs and concerns of the stakeholders involved.
Scope and Application
The Australian Horticultural Corporation (Australian Dried Fruits Board) Regulations 1991, made under the Australian Horticultural Corporation Act 1987, provide detailed provisions for the governance and operations of the Australian Dried Fruits Board within the dried fruits industry. These regulations apply to the Australian Dried Fruits Association Inc., which is designated as the eligible industry body under certain sections of the Act, including those relating to the imposition of charges, collection of levies, and the distribution of funds. The regulations define the liability for payroll tax, exempting the Board from specific state and territory laws regarding employer taxes. They also set a prescribed period for the payment of export charge revenues to the Board and establish the initial administrative cost allowance for the period from July 1, 1991, to June 30, 1992. The Minister is empowered to determine subsequent administrative cost allowances through orders. These regulations have a national reach, applying across Australia, and are subject to amendments through subordinate instruments as detailed in the statutory rules and amendments tables.
Key Provisions
The Australian Horticultural Corporation (Australian Dried Fruits Board) Regulations 1991 provide specific operational guidelines under the Australian Horticultural Corporation Act 1987. Section 1 identifies these regulations as those governing the Australian Dried Fruits Board, effective from 1 July 1991. The interpretation section (section 3) clarifies that 'Act' refers to the Australian Horticultural Corporation Act 1987. Section 4 designates The Australian Dried Fruits Association Inc. as an eligible industry body for various provisions of the Act, including sections 107, 109, and others listed. This designation impacts how these sections apply to the association.
These regulations impose several obligations on the parties they govern. Firstly, section 4 specifies that The Australian Dried Fruits Association Inc. is recognised as an eligible industry body, which likely means it has a formal role in decision-making processes under the Act. Section 5 clarifies that certain payroll tax laws do not apply to the Board, which could affect how the Board manages its finances and complies with tax regulations. Section 7 stipulates a precise timeline for paying export charge revenues to the Board, ensuring timely financial reporting and compliance. Additionally, section 8 sets a fixed amount for administrative costs for a specific period, providing a framework for budget planning and financial accountability.
Breaching these regulations can lead to various consequences. For instance, failure to adhere to the prescribed period for payment of export charge revenues (section 7) might result in financial penalties or legal actions aimed at enforcing compliance. Additionally, misapplying the payroll tax exemption (section 5) could lead to unexpected tax liabilities, potentially including fines or legal disputes. While the regulations do not explicitly state maximum penalties, breaches of similar provisions in related legislation often incur significant fines or other sanctions. These potential consequences underscore the importance of strict compliance with the stipulated guidelines to avoid adverse legal or financial repercussions.