Canned Fruits Levy Act 1979

Legislation au C2004A02171 Not in force Act

Legislation content

Canned Fruits Levy Act 1979

No. 161 of 1979

An Act to impose a levy upon certain canned fruits produced in Australia.

BE IT ENACTED by the Queen, and the Senate and House of Representatives of the Commonwealth of Australia, as follows:

Short title

1. This Act may be cited as the Canned Fruits Levy Act 1979.

Commencement

2. This Act shall come into operation on the day on which it receives the Royal Assent.

Canned Fruits Levy Collection Act to be read as one with this Act

3. The Canned Fruits Levy Collection Act 1979 shall be read as one with this Act.

Interpretation

4. In this Act, unless the contrary intention appears—

“authorized person” means a person who is an authorized person for the purposes of this Act by virtue of an appointment made by the Minister under section 9;

“canned fruits” has the same meaning as in the Canned Fruits Marketing Act 1979;

“Corporation” means the Australian Canned Fruits Corporation established by the Canned Fruits Marketing Act 1979;

“gross weight”, in relation to a container containing canned fruits, means the weight of the container and of the contents;

“levy” means levy imposed by this Act;

“season” means the period of 12 months commencing on 1 January 1980 and each succeeding period of 12 months.

Imposition of levy

5. (1) Subject to this Act, levy is imposed on canned fruits produced at a factory in Australia during a season.

(2) Where an authorized person is satisfied, in respect of canned fruits in respect of which a person is liable to pay levy, that the canned fruits—

(a) were destroyed while in his possession;


(b) were on production, or became while in his possession, unfit for human consumption; or

(c) were, or are to be, used by him for his own domestic requirements,

the authorized person shall issue a certificate accordingly, but, if he is not so satisfied, he shall refuse to issue a certificate.

(3) Sub-section (1) does not apply, and shall be deemed never to have applied, in respect of canned fruits to which a certificate under sub-section (2) relates.

Rate of levy

6. (1) The regulations may, from time to time, fix rates of levy in respect of canned fruits by reference to the gross weight of containers containing canned fruits, being rates that do not exceed the maximum rates applicable in accordance with the Schedule.

(2) A rate of levy fixed under sub-section (1), applies in relation to canned fruits produced during the period that the rate is in force.

By whom levy payable

7. Levy in respect of any canned fruits is payable by the person who is, at the time of their production, the proprietor of the factory at which they are produced.

Exemption from levy

8. (1) Where, during a season, the quantity of canned fruits produced at a factory does not exceed the minimum leviable quantity in relation to that season, levy is not imposed on canned fruits produced at that factory during that season.

(2) In this section—

“basic carton” means a carton consisting of 24 containers of canned fruits each of which has a weight of 825 grams or any other carton of equivalent weight;

“minimum leviable quantity”, in relation to a season, means—

(a) 50,000 basic cartons; or

(b) where a number of basic cartons is prescribed, for the purposes of this section, as the minimum leviable quantity in relation to the season—the number of basic cartons so prescribed.

Appointment of authorized persons

9. The Minister may, by writing signed by him, appoint a person, or persons included in a class of persons, to be an authorized person or authorized persons, as the case may be, for the purposes of this Act.

Regulations

10. (1) The Governor-General may make regulations, not inconsistent with this Act, prescribing all matters required or permitted by this Act to be prescribed or necessary or convenient to be prescribed for carrying out or giving effect to this Act.

(2) The Corporation may make recommendations to the Minister with respect to regulations to be made for the purposes of section 6 or 8.


(3) Before making regulations for the purposes of section 6 or 8, the Governor-General shall take into consideration any relevant recommendation made by the Corporation under sub-section (2).

————

SCHEDULE Section 6

MAXIMUM RATES OF LEVY

Column 1

Column 2

Gross weight of container

Maximum rate of levy

Where the gross weight of the container does not exceed 150 grams

0.9375 cents per dozen containers

Where the gross weight of the container exceeds 150 grams but does not exceed 320 grams

1.875 cents per dozen containers

Where the gross weight of the container exceeds 320 grams but does not exceed 490 grams

3.75 cents per dozen containers

Where the gross weight of the container exceeds 490 grams but does not exceed 680 grams

5.625 cents per dozen containers

Where the gross weight of the container exceeds 680 grams

7.5 cents per dozen containers and, in addition, 4.5 cents per dozen containers for each 450 grams, or part of 450 grams, by which the gross weight of the container exceeds 900 grams

 

 

Overview

The Canned Fruits Levy Act 1979 was enacted by the Parliament of Australia to impose a levy on certain canned fruits produced in Australia. This Act aims to provide a funding mechanism for the marketing and development of the canned fruits industry. The Act was designed to ensure that a financial contribution is made by those involved in the production of canned fruits, thereby supporting industry-related activities and initiatives. The levy is payable by the proprietor of the factory at the time of production, with certain exemptions for small-scale producers and cases where the fruits are destroyed or unfit for consumption. The Act allows for the appointment of authorized persons who are responsible for determining whether a certificate should be issued for the exemption of certain canned fruits from the levy. The Governor-General has the authority to make regulations regarding the rates of levy and other necessary matters, taking into consideration any recommendations from the Australian Canned Fruits Corporation. The levy rates are determined by reference to the gross weight of the containers, with a schedule providing the maximum allowable rates.

Scope and Application

The Canned Fruits Levy Act 1979 is a Commonwealth statute that imposes a levy on canned fruits produced in Australia. The Act applies to the proprietor of any factory in Australia where canned fruits are produced, and it is levied based on the gross weight of the containers. The levy rates are determined by regulation under the Act, with the maximum rates outlined in the Schedule. The Act exempts small-scale production, with a threshold set at 50,000 basic cartons per season, from the imposition of the levy. The Minister has the authority to appoint authorized persons to manage the collection and issuance of certificates related to the levy, particularly in cases of destruction of canned fruits or their use for domestic purposes. The Act extends its application nationally across Australia and can be further refined through subordinate regulations, allowing for adjustments in levy rates and other operational details.

Key Provisions

The Canned Fruits Levy Act 1979 (sections 5 to 8) imposes a levy on canned fruits produced in Australia during a 12-month season. This levy applies to canned fruits produced at a factory and is payable by the factory's proprietor at the time of production (section 7). The rate of the levy is determined by the gross weight of the containers and is subject to regulation (section 6). The levy is not imposed if the canned fruits are destroyed, unfit for human consumption, or used for domestic purposes, provided a certificate is issued by an authorized person (section 5(2)). Additionally, if the quantity of canned fruits produced at a factory during a season is below a specified minimum leviable quantity, no levy is imposed (section 8). The Act imposes several obligations on the parties it governs. The proprietor of a factory where canned fruits are produced must ensure the levy is paid (section 7). Authorized persons, appointed by the Minister under section 9, must issue certificates if the canned fruits are destroyed, unfit for consumption, or used for domestic purposes, and must refuse to issue certificates if they are not satisfied of these conditions (section 5(2)). The Australian Canned Fruits Corporation has the responsibility to make recommendations to the Minister regarding regulations for levy rates and minimum leviable quantities (section 10(2) and (3)). The Act also outlines the consequences for non-compliance. Although the specific penalties for breaching the Act are not detailed in the provided text, it is common for legislation of this nature to include provisions for offences and penalties. Typically, such breaches could result in fines or other civil and criminal penalties, which might include imprisonment for serious or repeated offences. The exact penalties would be stipulated in the regulations or in other related legislation, but they could range from fines up to a certain amount, determined by the severity and frequency of the breach.

Legal classification tags

Area of Law
Taxation Law
Instrument
Act
Concepts
Definitions & Interpretation
Commencement Provisions
Offence Provisions
Imposition of levy
Exemption from levy

Interactions

Authorises

All Versions

Sourced from the Federal Register of Legislation at 26 August 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au.