Canned Fruits Levy Collection Amendment Act 1984

Overview

The Canned Fruits Levy Collection Amendment Act 1984, enacted by the Parliament of Australia, seeks to amend the Canned Fruits Levy Collection Act 1979 to address specific issues related to the timing and payment of levies on canned fruits, as well as the penalties for non-compliance. This Act was introduced to ensure the levy collection process is efficient and to impose stricter penalties for offences related to the canning of fruits. The policy objective is to improve the administration and enforcement of the levy collection by providing clearer timelines for levy payments and increasing the penalties for non-compliance, thereby ensuring compliance and the effective collection of levies. The Act came into operation on 1 December 1984, and it includes amendments to the timeframes for levy payments, the penalties for offences, and the inclusion of a statement regarding the right to appeal decisions to the Administrative Appeals Tribunal.

Scope and Application

The Canned Fruits Levy Collection Amendment Act 1984 amends the Canned Fruits Levy Collection Act 1979 to adjust the timeframe for payment of the levy imposed on canned fruits, applicable to seasons commencing before and after 1 December 1984. The Act applies to entities involved in the production and sale of canned fruits within the Commonwealth of Australia. Specifically, it applies to those who are liable to pay the levy on canned fruits as defined under the Principal Act. The amendment changes the penalties for non-compliance, increasing fines and introducing the possibility of imprisonment, and extends the authority of authorised persons to access premises and documents related to the production and sale of canned fruits, with higher penalties for non-compliance. Furthermore, it mandates that notices of decisions made by the Minister or authorised persons must include a statement allowing for review by the Administrative Appeals Tribunal, though failure to include this does not invalidate the decision. The Act also increases the penalty for contravention of the Act from $200 to $500.

Key Provisions

The Canned Fruits Levy Collection Amendment Act 1984 introduces several key changes to the Canned Fruits Levy Collection Act 1979. Firstly, section 3 amends the time for payment of the levy. It provides that for seasons commencing before 1 December 1984, the levy must be paid within the existing timelines outlined in the Principal Act (section 4(1)(a) and (b)). However, for seasons commencing on or after 1 December 1984, the levy payment is split into two halves. For the first half of such a season, one-half of the levy is due on 15 June of that season and payable on 15 July, while the other half is due on 15 December of the year in which the season ends and payable on 15 January of the following year. For the last half of a season, the entire levy is due on 15 December of the year in which the season ends and payable on 15 January of the following year (section 4(1)(c) and (d)). The Act also imposes certain obligations on the parties it governs. Section 4 amends the authorisation for officials to enter premises and examine books and records. Under the amendment, authorised officers can now be accompanied by a police officer when entering premises and require anyone present to provide necessary assistance and access to books and records. Failure to comply with these requirements can result in a penalty of up to $1,000 or imprisonment for 6 months, or both (section 8(6)). Furthermore, section 5 and the newly inserted section 12a introduce penalties and obligations related to the contravention of provisions concerning returns and statements. Section 5(a) specifies that a contravention of the new sub-section (1) incurs a penalty of $1,000. Section 5(b) increases the penalty for contravention of sub-section (3) to $1,000 or imprisonment for 6 months, or both. Section 12a mandates that any notice given by the Minister or an authorised person regarding certain decisions must include a statement allowing for review by the Administrative Appeals Tribunal, although failure to comply with this does not affect the decision's validity (section 12a(1) and (2)). Finally, the Act imposes civil and criminal consequences for breaches of its provisions. Section 7 amends the penalty for contravention of regulations concerning the levy. The penalty for such contravention is increased from $200 to $500 (section 13(d)). These amendments are designed to ensure compliance with the levy collection process and to provide clear pathways for review and recourse in the event of disputes or non-compliance.