Canned Fruits Levy Amendment Act 1982

Overview

The Canned Fruits Levy Amendment Act 1982 was enacted by the Commonwealth Parliament to amend the Canned Fruits Levy Act 1979. This Act came into operation on the day it received Royal Assent, and it primarily addresses the rates of levy on canned fruits. The amendment introduces a temporary rate of levy for canned fruits produced on or after 1 January 1982, as specified in Schedule 2 of the Act, while still allowing for the possibility of different rates being set by regulation. This change aims to provide flexibility in the taxation of canned fruits, ensuring that the levy rates can be adjusted in response to changing market conditions or other factors deemed relevant by the relevant authorities.

Scope and Application

The Canned Fruits Levy Amendment Act 1982 amends the Canned Fruits Levy Act 1979 to modify the rates of levy imposed on canned fruits produced in Australia. This Act applies to all entities involved in the production and sale of canned fruits within the Commonwealth of Australia. It sets forth specific rates of levy based on the gross weight of the container, with different rates applied to containers of varying sizes. The Act also introduces temporary rates of levy, which are intended to be in place until further regulations are established. These rates are slightly lower than the maximum rates specified in the Principal Act and are subject to change through regulatory adjustments. The geographic reach of the Act is national, applying across all states and territories of Australia. The Act does not explicitly state any exclusions, exemptions, or thresholds, but it is likely that these would be detailed in the subordinate regulations that can extend or restrict the application of the Act.

Key Provisions

The Canned Fruits Levy Amendment Act 1982 introduces amendments to the Canned Fruits Levy Act 1979, primarily modifying the rates of levy applied to canned fruits. Section 3 of the Act amends section 6 of the Principal Act, substituting "Schedule 1" for "the Schedule". This indicates that the new rates of levy are to be determined according to the updated Schedule 1. Section 4 of the Act introduces a new section 6a, which stipulates that the rates of levy for canned fruits produced on or after 1 January 1982 will be as specified in Schedule 2, subject to any regulations that may be made under section 6(1). The Act imposes specific obligations on parties subject to the levy. Under the new section 6a, the temporary rates of levy for canned fruits must be adhered to, unless different rates are specified in regulations. The new levy rates are set out in Schedule 2, which provides a tiered approach based on the gross weight of the container. The maximum rates of levy are detailed in Schedule 1, which applies once the temporary rates cease to apply or if no regulations are made. The Act does not explicitly detail offences, penalties, or consequences for non-compliance. However, by imposing specific rates of levy, it is implicit that failure to comply with these provisions could result in legal consequences, including fines or other penalties as may be prescribed by law or as determined by a court of law. The severity of these consequences would depend on the specific circumstances of non-compliance and any applicable regulations or subsequent legislation.